A.J.
I'd say he's probably not ready. I'd back off, but still keep the potty stuff (potty, books, underwear) around for him to look at, play with. Then try again in a month or so. If you get the same response, take another month off.
I've had a crazy time with my son. He'll be 4 in March and still not potty trained. But we've been dealing with poop withholding for a year now, so just getting him to go (more than once every 2 weeks) regardless of where it happened has been my primary focus. It seemed to me that something just clicked in his head - ie, he was just ready. Last month he was peeing in the potty throughout the day and even woke me up at 7am for about a week to tell me he had to use the potty. His nighttime diaper was dry. I have him pooping on the potty each evening. But since the holiday's, he hasn't been initiating peeing in the potty and tells me he doesn't have to go when I ask. So, wet pull-ups.
What I realize with him is that there's a huge control issue. I'm trying not to force him (except for the pooping as he doesn't get it all out in the pull-up, only when I make him push it out on the potty - we've been through too many enemas/suppositories, fibers, laxatives to regress.) As much as I hate the idea of my almost 4 year old being in diapers (also have a DD age 2 and another due in 5 weeks), I think pushing is not the way to go.