Oh yeah, there are a few of those, for me:
I suppose most prominent would be Ocarina of Time. I hadn't played it up until about a year ago. Couldn't get past the graphics, and the controller. I wanted to like it, but I really do think it requires a certain mindset that's a good 14 years in the past, for me.
Arcanum was another big one. I'd heard it was a really well done RPG, and I could tell as I was playing it, how deep the game was and how interesting and vast the world was. I just couldn't get into it, enough, though. I ended up getting lost and frustrated. I gave up a short ways into the first big city. If I could force myself into trudging through the relatively steep learning curve of the game, I think I'd really like it, but at the moment I can't do that.
Brutal Legend is, I suppose, an excellent example of that happening, where I wanted to like the game so much for it's writing and to support Double Fine's ventures. It's just too bad that I hated the actual game part of the game. I'll play through it eventually, I think. Just not now.
Finally, Monster Hunter, where I ended up a broken shell of a man after repeated failed attempts at fighting many of the opening monsters. I can see why people get into Monster Hunter, but I could not penetrate it's thick-ass hide.