Yup, I agree with Ken. If it's soaked into the wood, nothing will get it out. No need to bring it to Goodwill, for them to have to dispose of it. Napalm!
Why don't you call the person you bought it from and tell them it smells like pee and ask for your $ back?
Odoban can work, but the residual smell can linger. In addition, the fumes can send those that have sensitive respiratory systems into overload. That being said, be careful and test first. If you can isolate a particular area, I have a skunk urine recipe that will knock it out. 1 bottle hydrogen peroxide matching amount of distilled water 1/4 cup baking soda 1 tsp original Dawn (not concentrated) 1 tbs Vivid color safe bleach Stir water, baking soda, Dawn, and Vivid together avoiding bubbles. Lastly, stir in peroxide. Saturate the source of the odor. Allow to soak for 10-15 minutes then blot up excess. Allow to air dry from there. Test an inconspicuous area for colorfastness. This works great on cat urine when in the carpet. If it were me I'd clean what I could in the washer (cushion covers, pillows, etc). Switch out the foam unless you have access to a deep freezer. Strange as it sounds the odor causing bacteria will pretty much freeze to death. A steam cleaner will work nicely for the upholstry that can't be removed. Forget the steam cleaner detergent and use a light Wisk solution.
Buy a box of baking soda....a large box of it. (Cereal box size). Pour it in a big jar or jug and for every gallon of baking soda, drop 10 drops of essential oil of peppermint, and 5 drops of essential oil of lavender. Feel free to add a few drops of oil of eucyluptus also, if you'd like. Let it sit for at least a week - 2 weeks if you can wait that long. Each day, roll the jug to mix it. Do not uncap it during this time. When done, sprinkle it on the furniture and leave it for 24 hours. Then vaccum it off. - if you go to sprinkle it and it feels oily, you need to wait another few days and roll the jar often until all of the oils are absorbed. - this is also a great way to freshen up the house. Just sprinkle some of this mixture into the hem of your curtains and leave it. - if family members are constantly stuffed up due to colds or allergies, and you plan to use this in the curtain hems, the eucyluptus is a must! It will help keep everyone clear. ***** If you or anyone in the homes is pregnant, do not do this. Essential oil of peppermint can be harmful to the fetus. I used to sell tons of this stuff when I had my little business. I stopped selling it because shipping it was chancy, as it was right after the anthrax scare.
We had just gotten a new car when I was growing up and moved a few weeks later. This was BC (Before Cat-carriers) were popular. Our kitty peed during the 10 mile ride to our new home - she had never been in a car before - you could walk to the vet 2 blocks away. . . My folks tried everything and anything and the smell would go away. . .till it got damp, or you turned on the heat, or there was a lot of humidity and poof there it was - as strong as ever. That smell never went away and stayed away. My dad felt guilty when he traded it in about a year later, during the fall, just before you would need to turn on the heat. Goodwill would be my suggestion. Especially if you have any critters of your own, cause they will manage to smell it and will likely mark it themselves, even if thoroughly housebroken.
How about coffee grounds The Car Guys have a whole section on animal odors. http://www.cartalk.com/content/features/fido/car-safe.html
Go to Petsmart and purchase a bottle of Nature's Miracle. I personally think the orange scented kind works the best. That is for the cushions. For the wood, there is another product exactly like NM, but its for hardwoods (floors, woods, etc). Works great!!! I cant think of the name of the product to save my life but it does work. Best part of all, keep your receipt. If it doesnt work, you can always return it. Thats why I love Petsmart!
Mineral Spirits and then refinish the wood. Viola! Now you have furniture with the smell of stain. Don't forget to shilack it so you can seal in the smelly cat goodness.
A bought a receipe to remove cat urine from wood and it works ! ! ! ! ! My nieghbor has used it with good results. I wish I had had it before I threw out an expensive wool rug. The odor is not masked by heavy perfume.
We have used numerous products from pet stores the best that we have found and it can be used on wood is "Mr. Max anti icky poo" strange name but it works. You have to order it on the internet.