Water in gas valve, have a spark but will not light

it is a WATER HEATER. you do not need to heat HOT water.
Gas or electric?
Electric = turn power on
Gas = instructions are on gas valve or in your manual.
does not light = verify a spark at burner when you push button (can be hard to see, turn off lights), verify gas valves are on and another appliance has gas, call for service.

Check pilot is clean and strong Also check sensor is clean and connections are clean and tight .

Old question, but I will leave the answer for other people looking for it.
Since the Fan and/or pump start, this means that the divertor valve is working (check the mini-switch on the divertor valve if it's "clicking" when you open the hot-water tap)
So, next is line - do you hear sparks? As if it's trying to light up? If not, it's the mainboard with an issue.
If you hear the sparks, next in line is the gas valve. That needs to open for the gas to flow. That valve can also break. It's a honeywell valve.

Faulty gas valve,contact a gas safe engineer to replace.

Assuming it is not an electric spark, but is really the type with a real pilot light:
Move the gas control on the water heater to PILOT
Push the valve handle on the gas controller down to start the gas flowing to the pilot.
Using a match, light the gas at the pilot while holding the gas controller valve handle down.
Keep the gas valve handle depressed for 30 seconds after lighting.
Release the gas controller vale handle - the pilot should remain lit. If not, repeat lighting one more time
Once the pilot remains lit, turn the gas controller valve to On - this should cause the main flame to come on.

NOTE: DO NOT LIGHT A MATCH IF YOU SMELL A HEAVY CONCENTRATION OF GAS - CALL A SERVICEMAN AND VACATE THE AREA

Whirlpool water heaters are made by American-AOSmith.
Approximate age of water heater is unknown, and type of gas control valve is unknown.

Clean air intake located bottom of heater, using a feather duster.
Get more fresh air to the water heater and see if that solves problem.
http://waterheatertimer.org/images/State-select-air-intake-400.jpg

If you have piezo igniter, then check if it is putting off spark.

If there is no gas at the pilot, then gas control valve is probably bad.
http://waterheatertimer.org/pdf/How-to-replace-water-heater-gas-valve.pdf

If pilot will light but not stay lit, then change thermocouple.
Watch videos on utube to lean how to replace thermocouple.

For pilot light problems: Read information on following link:
http://waterheatertimer.org/How-to-troubleshoot-gas-water-heater.html#pilot

If you need further help, I’m available over the phone at https://www.6ya.com/expert/gene_9f0ef4df2f9897e7

Is there an internal sensor in the tank that tells the thermostat to call for heat. It wont call for heat until manually turned on the thermostat

Is this the newer style with closed combustion chamber. If so I would check to make sure that spark ignitor is working. If not it will need replaced. If ignitor is workingthen loosen compression nut on line to pilot and temporarily depress button on gas valve to make sure you have gas at that point.If you have gas there and tighten compression nut to pilot back up and it still won't light then you will need to remove screws that hold cover on burner compartment.Shut off valve to gas supply and remove gas line from gas valve remove pilot and thermocouple lines. Slide burner out ofcompartment and clean it .Remove nut from bottom of pilot assembly and clean out pilot orifice. Blow through pilot line to make sure it's all clear
Reassemble everthing using teflon tape or pipe joint compound as needed.Turn gas supply valve on and check for leaks.Set gas valve control to pilot and depress pilot button and hold. While you are holding button done push spark ignitor every few seconds until it lights. thank you and good luck

some times the wire for the ignitor will get burned inside the chamber, if this happens you will not get a spark and will need a tech, but turn the gas valve to the piliot position hold down the button on the gas valve while clicking the electric ignitor button, look thru the site glass towards the left side of the burner assembly while doing this, if there is no spark it will have to be taken apart and replace the spark ignitor, not a big job you just have to make sure the seal on the burner cover doesn't tear or get damaged