Potty training woes...

Our youngest son is almost 3 years old. We have been trying to potty train him for a couple of weeks. We have tried every trick in the book and have even resorted to bribery in an attempt to get him to use the potty. I am so frustrated that at this point I would buy the kid New York Yankees tickets if it would get him to pee in the potty. He simply does not want anything to do with the idea of using a toilet or potty seat. It really is a good thing I haven't signed him up for pre-school in the fall because I seriously doubt he will be out of diapers at this rate.