i have spark to the ignition coil but no spark at the distributer cap or plugs on 1997 Toyota Celica

the ignition coil cap rotor wires and plugs are all new

I think you mean you have battery VOLTAGE at the coil right? They have a bit of crankshaft position sensor problems!
Just for the heck of it which engine 1.8 or 2.2? Dont really matter this time, just a good idea to always give that info. as next time it may make a big difference!