does it turn freely with the starter out ? flywheel may be locked against it.Is your clutch disengaging completely ? When you bolt the tranny to the engine does it go together easily or do you have to use the bolts to get the trans completely mated to the engine ? With the trans in gear ofcourse the clutch could prevent the engine from turning but with the trans in neutral the clutch would not matter.If the trans doesnt go all the way against the engine freely then the pilot bushing/bearing may be too small for the input shaft to go into therefore causing binding in the trans and engine,or the input shaft may be too long and be doing the same binding. You may want to try loosening the bolts holding the trans to the bell housing some and try to turn engine using a socket on the front crankshaft bolt. Loosen a little try to turn engine repeat untill engine turns freely.