Here's why:
* Different species: Cats and raccoons are different species, belonging to different families within the order Carnivora. This means they are too genetically distinct to produce viable offspring.
* Chromosomal incompatibility: Even if they could somehow mate, their chromosomes (which carry genetic information) are incompatible. This means their DNA cannot combine to create a viable embryo.
While animals from the same genus (like lions and tigers) can sometimes interbreed, cats and raccoons are far too distantly related for this to be possible.