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new battery, all other electrical elements functioning, clutch depressed, starter will not engage.

Hi, There are two clutch switches. The big white one which is engaged only when the pedal is fully depressed is a starter interlock. Not sure if this is the same for your year model but hopefully it is of some help. http://blog.miataracer.com/2012/06/how-t… There’s a smaller one, up under the dash, which disengages when the pedal is slightly depressed. This goes to the cruise control unit as well as to ECU pin 1V. In a M/T car it’s a brown-white wire. This wire is also connected to the transmission neutral switch.