will not crank

so sorry ... not my vehicle. I am fairly sure it's a V6. We know the starter is good .. jumped the solenoid with a wire and it turns over ... but not with the key. There is a 'click' that happens on one of the relays when we hit the Start position on ign. switch with clutch disengaged (so the clutch switch is good). I'm thinkin its the relay .. clicks .. but no conduction .. but the owner argues that. Also, he switched identical relays .. and it made no difference .. so I guess it's not a relay afterall. Oh ... and battery is good .. fairly new and well charged. Thank you very much for replying.