Hi Mary, it’s normal for a kitten to resist the nipple as it smells unfamiliar and is weird to them. I would switch to goat’s milk for her as it’s much cheaper and better for her. You won’t have constipation problems with her like the KMR will cause. It’s found in the refrigerated milk section of the grocery or in the baking aisle in cans. The canned is condensed so add water 1 to 1. She probably won’t poop for a day or two since you just found her. Just keep trying to get food into her any way you can…if a syringe works then that’s what you use. You can keep trying with the nipple too. Just know that the little hole they tell you to put in the nipple won’t work. Make an X in the top so she can get milk out because she may give up trying to suck milk out of a hole that’s too small. Make sure she’s on all four feet, don’t feed her like a human baby.
I’m going to post some links for you that will help tell you how to hand rear and also the approximate amounts a kitten her age should be getting.
http://www.safehavenforcats.com/newborn.htm
http://messybeast.com/handrear.htm