Those times are the worst because you're trying so hard to help your child, and feeling like nothing's working!
The only tips I have are:
* Be consistant. You're trying so hard to spin the wheel that consistancy might have taken a back seat. Both my girls love routine - it could be the routine needs to be adjusted because he's getting older or something
* Someone suggested trying music. When we had trouble with our oldest, the movie "Finding Nemo" was part of our "magic nighttime routine guaranteed to get her to sleep" (more about htat later). Classical music is great - there are baby einstein CD's that are great.
* Maybe get a humidifier with a nightlight? (I think Walgreen's has one, Sunbeam makes one that has fishies in the tank) We have one in our girls room and it's got a gentle blue nightlight that shines through the tank. Our oldest really likes it being on.
* Make sure he isn't gassy and has a full tummy
Our "magical nighttime routine" is to make sure both of us are with her, everybody's together and near her to make sure she feels safe. We would get her a bottle of milk with a scoop or two of cereal in it (at one point she decided she'd rather have water - we have 8 oz. bottles of water that we get straws for - works great for kids). We would go into our bedroom with her, turn out the lights in the bedroom (but leave on the one in the bathroom), have the bottle, and watch Nemo, and just chill. We had to make sure we relaxed too - it's amazing how kids can sense if you're tense. It was amazing when we did this because it was inevitable that withint about 1/2 hour (from when we sat down, fed her the bottle, chilled while watching Nemo) that she'd fall asleep.
Once we were very routine and consistant - (after we realized this was working for all of us), she finally was assured that we weren't going anywhere or anything, and she finally got past that stage.
Now she's 4.5 - and we go upstairs at about 7 to chill. She sleeps in her own room with her sister (right now they go to sleep at different times - but she goes to sleep first). We have a TiVo in her room that she has a few shows we have "season passes" for (Pinky Dinky DOo, Scooby Doo, Dora, Handy Manny, Little Bill, Max & Ruby, etc.) and we'll watch shows (the other night, she actually requested Lady and the Tramp), she has a leapster game that she might play with some - she might have a snack (some of a pop-tart or a banana). We turn off the TV at about 8:00-8:15, read a book, and I kiss her forehead, she kisses mine, I tell her how much I love her and how sweet she is, and to have good dreams. She likes the door to stay open - and 15 minutes later, she's asleep.