It would have helped if you had listed the year make and model of the car. More than likely you need a new inexpensive *crankshaft position sensor which sends TIMED electrical impulses to the ignition coil/s to fire the spark plugs.

Are you working on a car or a lawn mower? Good coil, but no spark? Could be the points, the flywheel key, maybe the 'kill switch'

Not the steering wheel either.

maybe it,s the module or crank sensor ! it might help if you say what kind of car or truck !

What kind of tractor do you own?