I had the same problem with my twins when we first started, they turned 3 in July and at that point I was still expecting our first little girl. Honestly I tried for a very long time over the course of their 2nd year, but had many many set backs. We would get to where they were wearing diapers only to sleep and undies the rest of the time, then something would change and they would start going in their pants again. I finally decided to use the reward method. Many told me that they were going to regress as soon as the baby got here and that I should wait, but honestly I felt it was time to get it done. I know many also dont agree with the reward method, but hey it was the only thing that worked for me. I started with the fruit juice popsicles and would cut them in half. My kids dont really do candy, they prefer fruit, so the only thing like that I could use were those little dumdum lollie pops if we were out or not near the freezer. When we started the process I took them to the store and showed them all the big boy undies and they each picked out one of their fav cartoons. They were in these ALL DAY. I found once we got going with it, if they were in a diaper or pullup they would think it was ok to wet, so the first week it was just the undies and a shirt, no pants. I put their potties in the living room where they play most often so they were always there to see. I started off asking them every hour if they needed to go potty. Of course the first few times they are going to wet in their undies, but directly after I would put them on the potty and show them that was where you go pee. I would have them sit a few minutes and even if they didnt do anything I would treat them and say "yay, pee pee in the potty!" If they had a BM in their undies I would put it in the potty before taking it to the toilet to show them that was where you go. They caught on very quickly to this. I have both the potty on the floor and one of the Kandoo training seats for the toilet and they would go back and fourth. Now I wont lie to you it took several weeks of this, but to my surprise one day I found my one son had gone into the bathroom taken down his training seat pulled up his stool and sat down to have a BM all by himself, and the other had just gone to the potty without me prompting him either. Gradually the need for treats diminished completely, but now that the new baby is here I have had to go back to it for a little while as we have had a few regressions. While I was in the hospital their daddy actually taught them to pee standing up so now we have moved to mainly the big toilet, as you can imagine a 3 yr olds aim is not to good..lol.. I hop this will help you, and remember boys will have LOTS of setbacks before it sinks in completely so try try again!!