If it makes you feel any better my 2 and a bit yr old is doing the exact same thing.  Its more of a novelty or game to him. 

Ive just taken a back seat, offer it from time to time.. if he goes he goes if he doesnt he doesnt.  I figure he will sort it out sooner or later.  If not we will try the nickers again in 6 months.

I see the first comment suggests the good old ping pong ball trick!  I used this when I oeprated a day care business.  Just buy some balls of different colours, and draw bulls eyes or faces on them (happy, angry, sad) then pop them into the toliet and tell him to aim for them.  Making a game out of it always seemed tow ork with my daycare kids - some  jsut took longer than others to want to use a toilet but they all got there eventually.

Sharon

My 2 1/2 would not have anything to do with training which was making it very frustrating for me. However one day she happened to walk past the toilet and saw her little 3 yr old friend quite happily sitting on the toilet doing his business.

That must of been enough of an encouragement for her as she has been using the toilet ever since.

Take Care

Sometimes it just takes time.

I used a pingpong ball with my youngest brother... kind messy and gross but he was beyond the age where he should have known how to use the toilet. I used a potty with my son, although I think their disgusting creations, he enjoyed being able to use it as he is a very independant child and could not get himself onto the toilet. After he used the potty succcessfully he was able t ostart telling us he needed to use the toilet with enough time for us to put him on the toilet. In our new house the toilets are lower so he can climb up himself, and the only accident he has had was when he locked the door from the inside and thus couldnt open it when he wanted to use it the next time.

Having said that, i have heard of children that just did not want to know about, then one day decided they were ready, and that was that. done.

If your little one is trying and succeeding on occassion, thats A GOOD START. many people dont have their children completely toilet trained until 3 or 4 years old. You cant rush this stuff.  I personally started toilet training my son early as he was showing signs that he was ready, and he was toilet trained pretty much by the time he was two, but only because he was ready. not some magic trick i had up my sleeve. Its something they just have to work out for themselves.