replaced battery and my truck won't fire.
 

In the recent cold snap in Wisconsin, -25 degrees, the other day I tried to start my truck and motor wouldn't start. Battery would not allow a jump start either. So replaced battery, still wouldn't start. Sprayed starting fluid, and still wouldn't fire, will turn over but not fire. Any help would be appreciated. I need to get this off the street before it gets towed away, Thanks in advance.

Being it still wont fire with starting fluid, its not a fuel issue
that would point to be the secondary ignition system (cap/rotor/plugs/wires)
When is the last time you had a tune up?

Had tune up last fall. going to check spark plugs later today, hopefully just flooded. Sucks having to pay for a tow as it is on the street.