M.E.
i just went through this with my son. he's almost three (in august). as soon as he turned 2 my family thought it was time for him to be potty trained. but he had other ideas and it wasn't as easy as just wanting him to do it. we tried but i never really pushed it on him, i'd just ask if he had to go potty and if he wanted to go on the "big potty". sometimes he would but mostly it was a no. but then i had a new baby and diapers got too expensive so i tried harder. i still didn't force it i just started telling him that his friends were big and went on the big potty. and that big boys don't potty in thier diapers. i bought some diego underwear and at first he didn't want to wear them but i just kept trying and telling them how cool they were, etc. then it was just like a lightbulb went off and one day he just decided he wanted to do it. he let me put the underwear on and i told him if he went potty in the big potty and NOT his underwear he would get baseball candy. he had a couple accidents and asked for the candy and i told him he had to go in the potty NOT his pants. and the next thing i knew he was headed towards the bathroom. it worked very well and after a couple days he even stopped asking for the treats. he only had 6 accidents. that's only been 2 months ago but he's doing GREAT! sometimes he goes just a little in his underwear b/c he waits too long but he always goes in the potty.
i truly believe it's all in THEIR time not ours. he's my oldest but i've heard boys are harder than girls to train. and many people i've talked to said thier boys were like mine and just decided one day on their own it was time. he literally went from not caring at all one day to running to the bathroom every time the next day. let him pick out his underwear and make a big deal out of it. my son showed everyone his cool big boy underwear. and he picks out which ones he wants to wear everyday. then get something he really likes and doesn't get on a regular basis and show it to him and keep it in his sight but out of reach and tell him that he has to go in the potty and he can have it. (this is what i did with the baseball candy) he could see it so he was reminded what he had to do to get it. once he went he would run to the candy and wait for his reward, it worked wonders!!!!
good luck!!!!