To Dion:. Tried starting fluid. I removed the maf sensor & sprayed thru there. Tried to start & cut off. Will the engine run without the sensor? But now the batt is run down, do will have to put the charger on.

I really think the ECM is biting the dust!

Thanks for your input.

You should try this little test.  In the morning when its cold have some starting fluid and spray it into the intake plenum tubing. besure you spray after the MAF sensor but between it and the intake.  Just spray a little couple of short bursts.  Try to start the car...its either going to attempt to start and run and die or do nothing and just crank.  If it starts and dies it indicates to me the ECM is not giving the engine not enough gas in order to start in the cold.   if it does nothing..its not the gas but as you have given it plenty but suspect other components such as ignition and many other things. but do this as its a simple test as its the most common problem. lack of enough gas mixture for cold starting. 

I/Ms not being ready or what cats (unless clogged) will not affect starting operation. Those items come into play once the engine is started and getting warmed up to operation temp. You should try to do the I/M test drive to get the 3 systems cleared unless you have defects or problem within those systems.  Good Luck.