I agree about dropping it for a few months and then starting over! That works with my son with so many things. Also, getting potty books at the library really helped my 2 year old. There's one called No More Diapers for Ducky where she wriggles out of her diaper and kicks it across the floor, and he thinks it is hysterical. There are some that talk about the seat being cold for a minute but then warming up, etc. Have you ask him what he's concerned about? If it's fear of falling, maybe you can start by taking the potty seat and setting it on the floor in the living room so he gets comfortable on the seat first. Then move it slowly towards the bathroom and one day onto the potty. My son loves music and I got him the Fischer Price potty that plays sounds. I told him it did, but he didn't care. Then one day I went on it, and he was so interested he wanted to sit on it and try too. My sister in law gave me a bunch of "junk" her son had outgrown...little dinosaurs, match box cars, etc that I wrapped up. The key for us was letting him hold the wrapped gift while he sat on the potty while I read a book. It was more tangible when he held it. He got to open it if he went or not, just for sitting on the potty. You said he's smart...I'm wondering if he's concerned about failing? If so maybe you can break it down into little steps so it's not this huge goal...bouncing him around in the air and then onto the potty seat and then back off immediately and out of the room, then do it again 8 hours later or the next day. Oh-let him sit on the potty with his diaper on. That helped my son a lot, just getting used to the chair for a week or two. Good luck!