Put 1 oz of bleach in a sparay bottle and spray the entire piece with the solution and let set out in sun for a day, this should work.

I second that advice. Buy a lot of nature's miracle and pour it on liberally; then let it sit in the carpet for weeks. Be patient. The enzymes in it eventually digest/break down organic substances like urine, poop, vomit etc. You can buy it online or at pet stores.

Joepyeweed is right. You have to give the solution a good long time to work. If you keep the area damp with the solution, it will digest the stain. I once got blueberry stains out of a white cotton shirt by keeping Simple Solution damp on it for three days. No sign it was ever stained. I have an almost-house trained dog, and another who is on steroids, so sometimes must go in the house. I first use my Spot Bot (or Little Green Machine - same difference) to suck up as much urine as I can. Then I soak the area with SS and let it sit at least a half hour and suck up the fluid (hoping to "wash out" more urine with the SS) and then I soak it again with SS and just let it dry. If it is a vomit stain or other difficult stain, I will cover the carpet with a damp cloth to make sure it does not dry too quickly. If you use any kind of machine to suck up this kind of spot, you will find that the machine soon reeks! I wish the instructions had said to rinse the machine several times before putting it away. I will suck plain water through the nozzle and hose, dump the container and repeat several times. The last time, I use it to suck up Simple Solution and then let it stay in the machine. Oh, how I wish I had done this from the start! My new game plan for dealing with incontinence is to cover the hallways (where the dogs "go") with washable quilted incontinence pads like they use underneath people in hospitals and nursing homes. I got them for my father-in-law originally, but found that they worked great for the dogs, too. They contain the urine and have a waterproof backing, so the urine does not get to my carpet anymore. My father-in-law lived with us and his caregivers were here all day. He died a couple of weeks ago and my three dogs are now alone most days. I have my sister stop by on her way home from work mid-afternoon, and she lets them out for me. On the few days that she has forgotten or my arrangements fell through, the dogs have been making it through the day pretty well. My almost-house trained girl is getting better and better. It almost seems that she is finally "getting" it!

I'm a vintage dealer, primarily 30s-early 60s clothing (when smoking was considered glamorous,) so I deal with this all the time. White vinegar is your best bet but start with Dawn, well diluted first. Get your qtips out and get in all those nooks and crannies. Test a tiny hidden spot first, of course. Dilute if necessary and repeat as necessary. Options are sunlight (for the ozone,) or actual ozone treatments (often offered by furriers.) Do NOT use febreeze (which only makes it smell like smoke and febreeze.) Newspaper, baking soda and kitty litter really aren't all that effective (as someone mentioned, until you break down that sticky nicotine coating the smell will always return.) Best of luck! This post was edited by VedaBeeps on Thu, Aug 7, 14 at 14:25