Suggetions for a 10 yr old afraid of dentist?

Long story short my boy is deathly afraid of the dentist drilling his tooth. Tomorrow will be my 3rd attempt with a 3rd dentist and he has to have this cavity fixed. We have got him in the chair numbed and everything…promised him any privileged and promised him death by paper cuts if he didn’t get the work done…no dice! Even the expert children’s dentists are stumped as to what to do.

Any ideas that work tomorrow will be rewarded with unlimited lurve and a envelope of cash!