You may be trying too hard! When I first started dancing, I found that my body could respond to the beat even when I thought I wasn't hearing it. Once, my teacher pointed out that, at the same time I was telling him I couldn't hear the beat, my head was moving in time to it!
The best way to learn is to listen to lots of dance music when you are not dancing. Don't try to "hear" it--just tap your feet or fingers to the music. Soon you'll realize what you are responding to in the music.
I found waltz music easy to hear at first, if you find a song with a clear beat. The 1 beat is usually very clear in waltz and there is rarely a lot of other percussion to confuse things. Start with trying to hear the 1 each time it happens, then when that is clear, listen for the 2 and 3.
I had a hard time hearing the beat at first, but with practice I did learn.
Good luck!