Tinder catches the spark, Kindling starts the fire. 100% Cotton fluff (whether bought as cotton balls or gathered from the dryer after drying a load or two of towels and jeans) will catch a spark very well if it is dry and burn quickly. Adding some petroleum jelly (enough to make it greasy) will make it burn hotter and longer. Adding too much petrol will convert it to kindling - it will burn even longer but will not fluff well enough to catch a spark. Wood sawdust / shavings / cardboard in fiber egg-crate cup with parrafin poured over the top will be great kindling but won't catch a spark. Some latex or rubber is also great kindling as are trick birthday candles. None of these will catch a spark but will burn hot enough and long enough to dry and light small twigs and pinecones which will take you from there.

I haven't tried this yet but a friend of mine says that when he was growing up a common ciggarette lighter was a spark wheel and some cotton twine. Says that his friends carried the cotton twine wound around the dead lighter (think bic) and would simply flick the spark wheel with the burnt end of the twine in position and presto it would catch the spark and they would have some burning twine to start the fire. I haven't tried this because I can't find 100% cotton twine. All I can find is reinforced with polyester.