I am thinking maybe he just isn't ready. When you decide it's time, you have to be 100% consistent with whatever method you use, and stick with it.

I followed the technique in this book when my first turned 3: Amazon.com: Toilet Training in Less Than A Day: Nathan Azrin: Books and it really worked (my mom used the same technique with us).

It is very similar to Dr. Phils method outlined here: Dr. Phil.com - Advice - Potty Train Your Child In Less Than a Day

I wouldn't take toys away or punish him, because he will develop a negative association with toileting. Keep it upbeat and positive and very matter-of-fact. Good luck! I am about to train my almost 3 year old and I am not looking forward to it.

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