If you are wondering if cats and raccoons are related, technically speaking, raccoons belong to the family Procyonidae. This family consists of animals such as the coatis, olingos, ringtails, kinkajous and red panda. (Though some scientists think that the red panda should be placed in a family of its own)
Cats on the other hand belong to the Felidae family. It should be noted however that both the Procyonidae and Felidae families are part of the order Carnivora. However other than this similarity, cats and raccoons do not have much else in common as far as any relations go.