Borax:

Secret Ingredient homemade formulas:
You see these all over the internet: people telling you that they have a simple foolproof homemade formula- and if you act now! that they will sell you the recipe. We freely admit- we were suckers and fell for this. Here is the recipe free of charge, because we are more awesome:
Baking SodaWe used equal amounts of the baking soda, vinegar and peroxide, with a teaspoon of detergent. Some people recommend using each ingredient separately, some together. We found that this did not work very well, and did not get the odor out of stuff. The one place where it seemed to work was wood. One of our darling felines decided to start peeing on the wooden basement stairs. When we used this formula on it, it seemed to bubble the pee out of the wood, but didn’t work completely. We ended up sanding. A lot.
White Vinegar
Dishwashing Detergent
3 % Hydrogen Peroxide
Enzyme cleaners:
They are a total rip off- these cleaners always cost a fortune, and they never worked at all for us. As far as I can tell, they don’t remove the odor, and our cats always went back to the spot like a magnet. Don’t pay for them.Odor Destroyer:
White spirit, also known as Stoddard solvent or Mineral Spirits.It is the stuff you use to clean paint off of your paint brushes. The folks at Odor Destroyer put “flavors” with them, so your house can smell of vaguely vanilla-y paint thinner, but we found it kind of nauseating. We went for the plain cheap stuff at the hardware store going forward, and it worked just as well. Remember, this stuff needs ventilation, and you need to keep it off your skin, etc. We used this on the concrete as a desperate last effort. But it does work, so if you figure the item or carpet is going to be ruined anyway, you might as well give it a try.
Orange Oil cleaners:

Ammonia:
Never, ever use anything with ammonia in it to clean up cat pee, because cat pee is made up of mostly ammonia, and it smells pretty good to cats. Also, they might think it is another cat marking their territory, and decide to remark.Bleach:
Bleach is great, it neutralizes cat pee, and is great for all kinds of stuff- but there is a huge hitch. Often cats are attracted to the smell of bleach, and will pee on baskets of nice clean laundry, or floor areas where you have tried to sanitize. Our cats mark it every time, other cats don’t.Zinsser B-I-N Primer-Sealer
