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If your cat has had an accident on the carpet, you're going to need to remove urine odor in addition to the stain. To do so, first clean the stain with a soapy solution made of dishwashing detergent and water. Blot until the entire stain is lifted, and blot again with a damp spong. In order to remove the cat urine odor, cover the cleaned stain with baking soda and leave overnight to neutralize.
spread baking soda all over the clean ( rinsed with a light bleach solution) cat-box - before you put in the cat sand, less odor, try it.
Unless you use an enzymatic product on the stain and assure that it penetrates beyond the initial wet spot, you will not remove the odor. Baking soda just won't get there.