Inwardly and subjectively, that is, beneath the level of consciousness, the Holy Spirit effects a transformation of the mind and will which inevitably and irresistibly issues in the conscious acquiescence of the person to the truth of the gospel. Prior to this effectual transformation, the person is unwilling to believe. Subsequent to it, he is willing to believe and, in fact, does believe. If God did not at some point make us willing to believe we would forever have remained unwilling and consequently lost. In this sense the grace of effectual calling and regeneration is, properly speaking, irresistible.
Sam Storms