Abstract: A macroemulsion composition for controlling odors and including droplets of water-immiscible, odor counteracting material dispersed as the discontinuous phase of the macroemulsion in a water soluble binder, which constitutes the continuous phase of the macroemulsion. Upon deposition of the composition onto an appropriate substrate, such as pet litter, and after evaporation of the water within the binder solution, the water soluble binder solidifies on the substrate. In so doing, the solidified water soluble binder substantially encloses the droplets of the odor counteracting material. The water soluble binder easily dissolves upon contact with water in pet excreta, thereby releasing the odor counteracting material in an amount appropriate to counteract the offensive odors at the offensive area where such counteraction is needed most.