Problem solved by our Marina Mechanic but I am still mystified somewhat.
Initially when I swapped out batteries I inadvertently shorted the second set of cables and had a brief spark.
Next thing I did was to take off the engine cover to check the fuses, there are 3 yellow fuse covers. The first one I checked on the right side was burnt out and I took the 20 amp spare in the holder below and replaced the burnt out one. I checked the other 2 and they were okay so I put cover back on and thinking I had found the problem I turned the ignition and Nothing, no start and still no tilt.
Towed it over to Marina and the owner called next day and said he found the problem and there was 2 fuses missing and he replaced them and it started immediately.
I said how could 2 fuses be missing after I just checked all 3 in yellow holders and I ensured the locking mechanism was holding.
Anyway, not to know why I guess as I am sure happy he found problem and it was only labour time.
I brought it back to cottage and tried the radio and it still had no power but I checked the 10 amp fuse in the radio harness and it was fried so replaced it with a 3 amp fuse which was all I had and radio is back working again.
Thank you very much AllDodge for your reply and although I am not quite sure what actually happened I am back on the water a day later ready for family arriving for our Canada Day Long Weekend.
