Re: eska carb rebuild kit?
Let's take one item at a time----
<I got a carb rebuild kit from eskaman on ebay. says it will rebuild a carb on any eska motor starting with 217. mine's a 4.5 hp, 1971 217-59460 model.. the existing needle valve has a black viton end with a coily spring attached to it. if there was a viton seat, it's long gone.>
Was the original problem that the float/needle/seat was failing to shut off the flow of fuel? Tecumseh used MANY slightly different carbs over the years and it's often difficult to interpret exactly which carb your engine had originally. A viton tipped needle is normally used with a metal seat and the viton seats normally use a solid needle (but not always!

) so someone may have already played 'mix & match' with your carb or subbed a different carb. If you fool with these old motors long enough you'll encounter some very 'creative' backyard engineering. Sometimes it even works.
<the rebuild kit includes a new all metal needle valve that has a hook spring that attaches to it, and a red viton seat that apparently you insert up the brass sleeve. so I did that, it bottomed out. the problem: the needle valve sits out to far for the float to ever "float" so I adjusted the tab on the float all the way, and the float is still not going to float.>
Is there a possibility that you are trying to fit the float upside down? That would certainly produce the problem described. Look for a witness mark on the float tang that the needle bears against to verify you're fitting it right side up. That said I seem to recall a similar problem that I resolved by removing the 'coily spring' from the needle which then fitted perfectly. Doesn't sound like the same problem you're having but does illustrate that one encounters some strange phenomena on old outboards.
<the instructions with the kit are vague, barely readable, and kind of a "one size fits all" description.>
My experience with 'one size fits all' descriptions is that they are incomplete. The sentence should conclude with 'but nothing well'!
<I replaced the flapper valve and gasket, and the reddish orange rubber accelerator thingy. outside of a few gaskets this kit isn't doing me much good. the needle and seat is my problem. I could have bought this same needle & seat from my local shop last week for $10, instead of dropping $30 on this kit, and I still got the same problem. HELP is what I need. so feel free to speak up. I'm all ears as they say. somebody tell me I am doing something wrong or how to correct this situation.>
We're between a rock and a hard place not being able to see and handle the carb and parts so the best we can do is make logical suggestions based on your descriptions from our own meager backlog of experience. We get it right surprisingly often under the circumstances but we frequently shoot wide of the mark too in all honesty.
I have to agree with mrcrabs---give the vender an opportunity to help you before getting bent out of shape.
<I am about ready to take a modern lawn mower engine, make an adapter plate, and slap it on this eska lower unit.>
There's a guy somewhere in the Midwest who has been making a business of just that for some time now.