My son ran his 110cc through a mud hole and drowned it out.  Since, we were miles from the truck,  I worked with it and got it started and it ran well enough to get it nearly out.  Just before we reached the truck it began to miss and would not accelerate but would idle perfectly.  When I got it back to the garage,  I took off the Air filter and box and cleaned them both.  There was no change so I then took off the carb and also cleaned it.  Still no change.  I am completely stumped unless it is the Spark plug which is firing but is only putting out a very dim spark, unless it is only supposed to fire that lightly.  As of right now the ATV will start and idle for about 5 to 10 seconds and shut off.  If you try to give it gas it just dies, but will usually start right back up.  I beleive it is getting fuel because there is plenty of fuel in the bowl.  If anyone can help I would really appreciate it.  I don't know the brand of the Atv it is one of those little raptor look-a-likes and is 110cc
Its about 3 yrs old and has given great service until it was drowned out.
PLEASE HELP  

pull the left side cover and check for water, inspect the stator for rust and dirt.

since this happened right after you drowned it and you have cleaned the carb already, check the valves if any water got into the exhaust it could have made it's way back to the exhaust valve and warped it.

but first try removing the carb again and re-cleaning it.
sometimes you miss a little water in the carb after cleaning.  

So you don't think its the plug?
I'll try pulling the left side cover.
Thanks for the reply  

If anyone else has this same problem, I finnally figured it out.  The throttle cable apparently was damaged I don't know if it had anyhing to do with the water or if it just happened to give out at the time the drowning out occurred. The cable was not down in the carb far enough and was causing it to get too much fuel.  So then when you tried to give it throttle it was just flooding out. The cable seemed to be binding inside the plastic cover probably due to corrosion. It worked fine when pushing the throttle but will not retract all the way back thus allowing for to much fuel when idling. So, then the carb would just load up and when you tried to accelerate it would flood out.   After I temporarily repaired the the throttle cable where it goes into the carb it has run like a dream.  We have been on seveal rides since to test it and everything is working fine.  I am going to put a new throttle cable on it.