It won't turn on even with new batteries

It also may be corresponding with mechanical trouble of camera's optics(lens block jammed by the dirt\sand).

The problem you describe is frequently the result of dirty/corroded battery contacts in the camera. Try removing the batteries and cleaning the inside contacts with a fine wire brush, steel wool, or fine sandpaper. Remove any residue left from the cleaning, then replace the batteries. Hopefully all will be well.

If the cleaning doesn't work you might want to check the Kodak troubleshooting guide at:

http://www.kodak.com/global/en/service/repair/troubleshooting/troubleshooting.jhtml?pq-path=6198