I have the same problem, 2 months off being 3 and he refuses to use potty (tried to start training a couple of weeks ago - lasted 6 hrs!! But what is the point in potty training if he refuses to sit on it?!!!) I have hidden the potty and not mentioned it. Nursery say (he goes 3 days a week) that he's using their potty sometimes. So this week I'm going to get the potty out, put it in the loung on a 'special' towel and make no more mention of it. Nursery says (as do many of my mummy friends) that he will do it when he wants to. I will be using pull up nappies so if he wants to try it there won't be the hastle of taking off a normal nappy first. Must say - he does seem to want rid of his nappy but he just won't use a blooming potty!!
I'll let you know how I get on with the reappearance of the potty....
No helpful words of advice I'm afraid but I'm in the same boat! My ds is 3 in a couple of weeks and is not in the slightest bit interested either. When I tried to get him into pants he told me that he doesn't like pants, he likes nappies, and went off to play with his cars!!!!! So he's now in the training nappies and I keep saying to him "do you want a wee/do you want to try and have a wee in the potty?" but I just get "no" and he carries on with whatever he's doing! He could not be less bothered! His elder brother on the other hand was more or less trained by the same age. Trying to not worry, I suppose they are all different and he'll do it when he's ready!
I'm in the same boat too. My DS turned 3 this month and he is happy to use a potty and the toilet in the house but if you try and put pants on him rather than a nappy to leave the house etc he gets really upset so I put the nappy back on. Even if he is wearing pants at home he will often wet them. His nursery workers confirmed he is the only one in the pre school room still in a nappy and they seem to be able to get him in pants and trousers with no problem but as soon as he gets home he says "great I can take my pants off now i'm home" I was hoping seeing all of his friends back from the summer holidays all using the toilet would spur him on - I think we may be getting somewhere though as in the last 2 days he has asked me if he has a nappy on or not so he obviously is about to do something and is checking so that's got to be positive!