S.H.
Yeah, I have a 3 year old boy. (He turned 3 in July) I agree with the previous mom, it will happen soon. Seemed like 3 was the big turning point. All of the sudden he was trained. I do think that all the efforts and discussions I had with him, up to him being potty trained, were influential to him. We talked about telling me, being a big boy, how much easier and quicker it would be for him to just go on the potty...etc...But the big one for him is "not being a baby". I try so hard to keep it positive and encourage him to be that big boy, but once in a while I'd point out other little babies and how they wear diapers. "Babies wear diapers.", I'd say. And he would agree. In moments of frustration, I admit, I'd say to him, "if you don't go in there and go potty, I guess I'll just have to put a baby diaper on you, 'cause babies go in their pants." He hates that. And still sometimes, when he hasn't gone in a while because he's too busy playing I have said that to get his attention.
Don't worry, except maybe for your furniture getting ruined, he will get it soon. Gerber makes an underpant that has plastic on the outside of it. So, it's cloth on the inside(thick) and plastic to water-proof the outside. I turn them inside out to wash. They are not always easy to find in stores, but they do exist. I found some at Kmart once and at Meijer once. I stocked up.
My son still has the occassional accident, but mostly it's my fault for not keeping track of how much liquid he has taken in or how long it has been since I reminded him to go. (He does go in all by himself sometimes, though) He wears regular underwear during the daytime and a pullup to bed at night. If I am taking him out on a longer trip and I'm not sure were he will be able to go potty, I will still use the thick cloth/plastic underwear during the day, but not pullups. I tried to use a pullup in those occassions, but he will just go in them and not even tell me cause they keep him so dry, I guess.
Good luck, and don't rush it. He is close. Ultimately, he will decide when he's ready.
S.