Hey y'all!  I don't have a lot of hope for this but thought it couldn't hurt to ask.  
My sons friend took his new Tomberlin Revo 90 (2007) on a trail and accidentally went in a four foot deep mud "puddle".  The entire atv wasn't submerged but most of it was.  We got it home and dried it out, changed the gear oil, dried the air filter.  It will not start.  
Any ideas before we toss it?  -Tammye  

trying drying out all of the wiring components and and connectors.

you couldhave shorted the cdi box, look for fuses.

if they got wet they most likely are blown.  

Thanks for the quick reply Wolf1!  Greatly appreciated.
I'll try it and let you know!   -Tammye  

let me know ho it turns out!!
you should be ablt to get it back up and running, you may have to buy a cdi box or a new stator.
check the stator as well make sure it is dry and free of dirt or mud.

glad to help!!