if i have any sort of food in my had he will not listen at all and stares ad the treat.
Don't say anything, don't do anything, just stand there and wait. Eventually, he'll look up at you as if to figure out what the heck you're doing, and the SECOND that he does, mark it ("Yes!") and give him the treat. Rinse and repeat.
Once he figures out that the way to "make" you give him the food is to look away from it at you, you can start working on duration, making him maintain eye contact for a couple of seconds before marking and rewarding. Once he'll reliably look at you when you've got food in your hand, name the behavior by saying the command right before he looks at you.
Now on walks he so excited that he doesnt care if i have food or not he cant focus on me. Ill make him sit and he does (the whole time he will be gumbaling and whining and looking around for the other dogs barking in houses) im having a hard time on how exactly to perfect him looking at me when things are going on.
Build a strong foundation of attention in a variety of low distraction areas FIRST. Gradually up the distractions as he masters each level of difficulty. Work with him in every room in the house, then the garage, if you have one. If he's too excited outside, work with him inside the house with the door open before attempting to go outside.
Work up to busy streetcorners with lots of traffic, strip malls, next to kids baseball or soccer fields, etc. And each time you up the ante, take it a step back - don't go from perfect focus on cue in your house and expect to get perfect focus on cue in front of Starbucks. Simply stand there and wait for him to notice you, then mark and reward at first.