Well first make sure it is actually charged well, as if it is frozen it will drain it down and make any attempts to fix it not work.
Once it has charged for a good while (at least a couple hours) then try holding down the "Power" button for about 30 seconds and see if it will start. If that doesn't work, or it doesn't charge, make sure your cord is good.
If not try locating the "pin hole" on the device. It is the button for doing a "Factory Reset". In doing so my may loose some data, but not all data, on the device. To do the "Factory Reset" depress that button in the pin hole, but make sure you don't use anything sharp, as that can damage the button.
Should a "Factory Reset" not work, then you might have to try a full on "Hard...