Researchers have only just begun to investigate children's memory capabilities and have yet to find an exact reason why childhood amnesia occurs. In fact, research on childhood amnesia in the past few decades has introduced more questions about the complex details of how childhood memory works.
For a long time, researchers believed that childhood amnesia was because babies' brains are not fully developed until they are 3 years old, after which memory functions develop rapidly to adult levels. However, psychologists now say that children as young as 3 months old are capable of forming long-term memories. They say, however, that only those memories that are implicit or unconscious will last. Explicit or episodic memories, like the memory of our own birth, don't make it past the age of 3.
http://curiosity.discovery.com/topic/memory#mkcpgn=fbsci1
i think we cant remember being born because when we are born we are completely blank to the world, we hadnt yet learn anything to use as a checkpoint for our memories so everything floats by us with no hope of recognition