To get rid of cat urine, first remove as much urine that you can by blotting with paper towels, if you have a shampooer it would work best. Make sure you are wearing rubber gloves. After you have removed as much as you can resoak it with a solution of half white vinegar and half water and allow it to air dry. After it is dry cover the area with baking soda then poor a solution of water with a drop of dish detergent on it, work this paste into the carpet with a scrub brush. Let dry again and then vacuum it up. Repeat if necessary.