The best product is one made for cat urine, which is found at most pet stores or online. Natures Miracle is one brand but there are others on the market that have enzymes for treating pet stain and odors.

Since you've already used cleaning products on the carpet the enzymes may not work as well but they're worth a try. Worst case, toss the carpet, treat the subfloor and put in another type of flooring. If you choose to stay with carpet, be sure to check the padding for urine odor.
Just remember that carpet really isn't the best choice for a BR............

Thank you for your help....I do think we will be pitching this carpet and getting new....We had just put down new sub floor and it seems fine, no odor and we don't use padding.....We have cold winters and in the almost 60 years of marriage, we have always had carpeting in the bathroom and most times in the kitchen...With 5 kids, scads of grands and numerous pets in the house, we have never had a problem....I guess most people would shudder at the thought but we've found it perfect, especially in the winter...In fact, I do have wall to wall through out the house, do have a scrubber that gets used and like I said, we've never had a problem....But, there's always a 1st.....
thanks again for your help.....

I am sorry to read the news concerning your cat.

I had a dog choose to die on the wool area rug in the office and my cat peed over the spot for about a month. I had no idea she was doing this until I stepped on a fresh spray. I was also wondering why this room was so "odiferous".
I poured a mixture of dawn dish washing soap and water. The bissel carpet cleaner pulled all the moisture .
I then poured vinegar on the area followed by another bissel pass to get the excess moisture out.
I then sprinkled baking soda all over the area followed by pouring hydrogen peroxide onto the baking soda.
I immediately used the bissel carpet cleaner and drew up all the fuzzed baking soda. I placed books and buckets under the area rug so air can circulate.

I have had to use this cleaning method in the car and on three silk persian rugs. The hydrogen peroxide never stained the wool, silk or nylon rugs. I have seen the hydrogen peroxide stain/discolor the polypropylene carpets.
The hydrogen and baking soda is what really rid the carpet of the odor. I have skipped the vinegar once and it does make a difference using the vinegar, soap followed by the BS and peroxide.

I have used NAture's Miracle which does work great but it also stained a nylon carpet .

As for any wood that came in contact with the cat urine, I had in the past wiped the site with vinegar then sprinkled with the baking soda followed by the peroxide wiping it up with towels.

I used full strength peroxide. Some carpet fibers can discolor so you need to be careful.

Chickadee, It worked! You can't imagine how grateful I am.....I copied the "recipe", had all the ingredients and worked on the carpet on the front porch....Last night when I checked, I told my husband, I think we have a winner and this morning when I checked, it's almost dry and back to new.....Just yesterday, we were ready to go buy a new one but we were both, just plain lazy, lol....You have saved us at least $100.00....I am so excited to finally be able to get the bathroom back in order....Can't thank you enough.......

You're welcome.

I have skipped the vinegar and went straight to the peroxide a few times but would not recommend this . You need to have the soap , vinegar BS combination for it to work.
It also works great on dog poo and their accidents.
My adoptive cat hates the dogs so where ever they lost it as a pup the cat has sprayed over it.
After using this treatment I no longer step into a surprise.
Glad to hear it worked for you.