Hi Angelo, start with some investigation first as a way to establish what's not working. Take off the clutch cover and have someone look in the hole while you put the tractor in gear and engage the clutch. If the flywheel is spinning : ) and the clutch pressure plate and spider are spinning but the transmission input shaft isn't, and given that you wrote that the clutch feels like it engages with the usual over-center snap, then it's most likely the clutch teeth (but could also be other things in the clutch. Either way, the clutch needs to come out and on your serial # as Josh wrote, the engine has to come out. If the transmission input shaft is spinning, then the problem is in the transmission (main, bevel, or final drives) or both steering clutches (highly unlikely that both fail simultaneously). Let us know what you find and we'll figure next steps.