Try reversing the heads...Amb on top, Emp on bottom...

Cheers

Make sure the edges are good by laying it on a flat surface with a light inside the shell. If any light come out from the egdes you'll have tuning problems.

Steve

Maybe try waxing the edges with a white candle.

Have you used this drum prior to the new heads or is this drum new to you? It is not at all uncommon to get a "dud" head. I have had brand new heads from Remo that would simply not tune. Might as well have filled the tom with foam. It is quite aggravating.

Otherwise, all the above suggestions are quite valuable.

Eric,

I use a nut clamped in a vice and a square socket drill bit, I run the tension lugs backwards and forwards a few times using a battery drill, usually loosens them up. Then some lube on the threads, I just dip the tip in some vaseline.

Cheers

Eric - all good suggestions. All I'll add is; pick a tension rod... tap the head about 1" in front of each tension rod and find the one closest to the pitch you are going for. Then go around the drum making sure that every other rod is producing the same pitch when you tap in front of it. If one is higher or lower than the selected tension rod's pitch, simply adjust the others up or down as needed until it is singing the same note. Once you have the head in-tune with itself, tune the bottom head to the identical pitch. Tuning the top and bottom heads to the same pitch will produce the most open sound the drum is capable of. If it is still dead at that point, then blame the head. But first, get the drum in tune with itself... all rods producing the same tone when struck 1" in front of each rod.

John