I have a 1997 land rover discovery 4.0L V8. when the temperature drops below freezing, it will not start. It has no problems starting above 32 degrees. it has a new starter and the battery seems to be good. it will not start by jumping off another car either. I have had the block heater plugged in for two days now and it hasn't helped either. when you turn the key you can hear the fuel pump and solenoids kick in but starter doesn't engage.

Can someone please help me with this??

 

Sounds like bad connections, but I have no idea what you mean by "seems good" relative to the battery.
Does that mean it tests at 12.7v across the terminals?