L.W.
I agree with most moms on here... your little guy just isn't ready. With my oldest (turning 6 in April) she wasn't fully potty trained until she was 4 1/2. She fought using the toilet. We had all kinds of rewards... stickers on a poster to earn a toy... a new toy sitting on the top of the toilet if she used the potty X amount of times, candy each time she used it... she just wasn't interested. Many times when I had her sit on the toilet, she would hold it until I put a diaper on her. (Thus the term "anal retentive") Her little potty sat in the bathroom, untouched, for over a year. FINALLY when she was getting close to her 4th birthday there was something she wanted bad enough... she wanted to go to pre-school. It was a long summer, full of commando time in the back yard and lots of accidents. I had a ton of books to reference but she was tough to train. Literally 2 weeks before pre-school started was when she went a few days without an accident. I was sweating it out when I sent her to pre-school... with a change of clothes in her school bag!
Now, DD#2 is almost 3- and again, very little interest. So again, I am backing off until she is.