Can someone please give me some advice? They NEVER balance and this is becoming very frustrating! I tried subtracting the difference between my bank and book balance and trying to see if I forgot to record a value, but that never helps.

Thank you for your help!

You should make sure that the cutoff date of the bank statement agrees with the cutoff date in your checkbook. You might have a check clearing the bank on a certain date but that check is not included in your cutoff date in the checkbook; or with a deposit.
Do you double check the items you record as outstanding?