K.~
i am at the same point as you right now. my daughter, samantha, she's going to be 3 next month also and we've started potty training all over again. i had her completely broken when she turned 2, i mean day and night... then she had 1 accident at daycare, and that started the whole process of pullups over again. i know it's frustrating, but just go with the flow. i just started the sticker reward thing. every time she goes potty she gets a sticker and we have a potty sticker collage on our fridge. she's really enjoying it. i have heard of others giving candy, soda, toys or whatever the childs favorite thing is to try to (i say bribe) get them to go to the potty. now we just started the sticker thing this week, but thus far it's working, so i hope that it continues and that we're going to finish training. :) i wish you great luck and success. it's hard, mentally, but i know you can do it. hey, if i can do it, anyone can do it.