Tell me there is an end in sight...

I am in the midst of potty training over here. Knee deep in the glorious poop and pee of it all. And there is no end in sight. I am not exaggerating - I really don't think my darling 3 year old is going to get it.

A brief history:

DS showed interest in the aforementioned potty at 18 months. I was 8 months prego at the time with DD and was not as interested in working with him on the potty, so we didn't push it. Fast forward to age 2 1/2 where he was now showing great interest and even ability. Heck, there were days when I proudly proclaimed to my girlfriends that he was potty training himself. Clearly, I am a moron and got that one ALL wrong. DS is now 3 years and 1 month and we are STILL no closer.

I read my books. I checked in with potty training veterens. I gently guided, never pushing, gave lots of encouragement and enough Hershey treats to warrant stock in the stupid company. We read books on the matter, discussed bodily functions in full detail, watched together with glee as streams of pee made their way into the bowl.

Having seen minimal progress, once DS hit 3 I decided to go a more hard core. Having known my son now for 3 years, I know his personality and what makes him tick, makes him jump to attention. He is a cold turkey kid, a shock-him-into it kid. He's like me in that way - kind of an all or nothing breed. So we threw away the diapers and graduated into pull-ups full time, bought some underwear and talked about becoming a big boy in great detail. I started using an egg timer, every 25 minutes sitting on the potty, blah blah blah. "The poop is sad in your diaper, it wants to live in the potty". Seriously, you name it and I think we've done it. And its not working.

The thing is, he does GET it. Stick that kid on the pot and he's good to go, poops and pees no problem. He just keeps a stockpile of that same stuff in reserves for his pull up. He's an equal opportunity pee-er/pooper.

My 3 year old is a very verbal, articulate little boy. He stood in front of me today during "potty time" and refused to sit on the toilet stating in a clear, steady voice, "Mom, I can't go potty because I'm too little. Too little mom."

Is he right? Am I wrong? Are my methods completely off the wall?

I knelt in front of my little boy and said that he is a big boy now and come Sunday we are throwing away all of the pull ups and he will wear big boy underwear. Which means I'll have to bring out the camping tarps to drape over carpet and furniture because I just don't know if he'll...comply.

He's a smart kid, but I haven't been able to crack his code, so to speak, on the potty training.

So am I wrong, is he right, is it both? Or should I just accept that I will be changing diapers and going through pull ups like water for the rest of my life?