you may be able to get rid of smell - you'll need to chemically alter - I don't know recipe now, but I believe it is hydrogen peroxide and baking soda - used it to eliminate skunk on my dog - worked completely. Search internet and sure you can find recipe - but peroxide will probably remove color from seat - also there is some stuff made that smells like bubble gum that is great for cat and dog piss, but will smell like bubble gum then - best bet is probably as in above post, replace foam if piss soaked way in, but bet you can clean upholstery and re-use.