It can be inferred from your description that the behavior is of fairly recent origin. Is that true? Was your son pretty cooperative and compliant prior to the past few weeks? If so, there is likely some change or upset in his environment that has him unsettled. If his behavior is actually an exacerbation of a baseline strong-willed, somewhat opositional child, then some acute precipitant is not so likely. I'm going to refer you to the book SOS Help for Parents. It will give you very specific guidelines and instructions about how to construct a behavior management system that will address precisely what you are encountering. I worry a bit when parents remark that 'time out does not work anymore'. To be honest, in 35 years of helping parents manage children's behavior, I have never encountered a situation in which time out (when it was used appropriately) was not helpful as the major behavior management strategy. It's likely that the problem has more to do with implementation than with the technique itself. Take a look at the book I suggested; you'll be pleased with the rsults.
Thanks for you help we have ordered that book. As of the last 2 days he has been much better at day care and at home. We will have to see how long this last .My wife and I both work full time and we have been trying to spend more time with him doing things he likes to do. Look foward to reading SOS. Thanks again