Ok, well I'm going to give you my 2 cents worth which may sound harsh. Unless your child is handicaped mentally or physically, there is absolutely no reason for him to not be potty trained by now. I have a three and a half year old son who was totally pee potty trained before three and poo potty trained slightly after three. Now, at three and a half, he goes by himself, I only need to help him wipe. And by the way, my son was very stubborn and afraid to sit on the toilet. I gave up on the baby toilet as he hated it and got a seat for him for the big toilet. From what it sounds like, he does not get the attention he needs as you said you work at home and have a young daughter. Sounds like he is doing all he can to get negative attention from you. Also sounds like you have not tried very hard or have been very consistant. You absolutely have to be consistant or he'll run your life for the next fourteen years. Not to sound mean, but maybe you should call the Super Nanny! That being said, you need to find some kind of reward that is actually worth it to him. For instance, with my son, he loves cars and trains. So, I went out and bought a whole bunch of matchbox cars and little trains and put them in a clear container on the top of the fridge. When he went pee in the toilet, he got a few M&M's and at the end of the day if he had no accidents he got a new car. With the poo training part, as I said my son was afraid to sit on the toilet. So first off, when he asked for his diaper, I would make him go into the bathroom and put it on, then we'd sit there until he did, then changed him. We told him that poo is dirty and it only belongs in the bathroom. And yes, he had a ton of fits about it but with a lot of consistency he finally would do it in his diaper in the bathroom without freaking out. Next, since he got that poo stayed in the bathroom. I went out and got a dozen of cheep little toys and wrapped them up as presents and put them on the fridge. If he went poo in the toilet then he got a gift. Those gifts sat up there for awhile before he decided it was worth it. It was very hard being that he was being so stubborn but by the time he got all the gifts, we were done. He has never had an accident and it worked out well for us. All that was recommended by our Doctor. So, first of, maybe take him to the doctor and have him evaluated if you have not already. If he is a normal little boy then with your consistency it should work. As I said I do think he is just doing it to get negative attention, so I'd say you need to think about where your priorities lay. As I said, sorry to sound harsh but I would have to say his not being potty trained is your fault. By the way, who cares about the carpet, get some Reslove carpet cleaner if you think keeping im his birhday suit would work. Your son is more important than your carpets, I'd say. Plus, is he is preschool? I would doubt it since they need to be potty trained... Kindergarten is right around the corner so you need to get on it ASAP, unless you plan to home school. Good luck with that, I hope I helped in some way.