I have been spending more time with my son. He had not been listening to my wife or I. I really thought this would help but it isn't. He still isn't listening. Now what?
You will probably have to do everything you can to teach him to listen. It sounds like you have tried it the nice way, but it might be time for serious discipline.
How old is the little one? We had phases with ours too who we would repeat "in one ear and out the other", you would be surprised how many times kids can quickly tune out your voice.
I think Independent is right and it might be time for no more Mr. Nice Guy. What kind of consequences have you been giving him? I have found that taking away privileges or toys that they really love works.