This study aimed to identify factors (season, animal, and diet) contributing to the variation in urinary oxalate (Uox) excretion rate, Uox concentration, and urine volume in healthy adult cats. A data set (1,940 observations) containing information on Uox excretion rate of 65 cats fed 252 diets (i.e., each diet was fed to a group of 6 to 8 cats), with known dietary oxalate concentrations, collected over a 6 yr period at a feline nutrition facility, were retrospectively analyzed. Data related to season, animal (i.e., age, gender, body weight, and breed), and diet (i.e., nutrient content) characteristics were subjected to stepwise multivariate regression analysis to identify factors significantly correlated to Uox excretion rate (μmol/(kg BW 0.67 ·d)) and concentration (mmol/L) as well as urine volume (mL/(kg BW 0.67 ·d)). Independent factors significantly (P < 0.05) associated with lower Uox concentration (mmol/L) included greater ash, Ca, and Na intake and lower nitrogen-free extract, total dietary fiber, P, and oxalate intake, and a body weight <5 kg. Factors significantly associated with lower Uox excretion rate (μmol/(kg BW 0.67 ·d)) included greater crude fat and Ca intake and lower CP, total dietary fiber, P, and oxalate intake. However, a considerable part of the variation in Uox excretion rate remained unexplained. The majority of the unexplained variation in Uox excretion rate is likely to be related to factors involved in endogenous oxalate synthesis, as the majority of the dietary factors involved in intestinal oxalate absorption were included in the model. Apparent intestinal oxalate absorption was estimated to be 6.2% on average; however, much variation was present. Future research on Uox excretion rate in cats should focus on the influence of dietary protein sources, amino acid composition, vitamin C (that was not included in the present study), and variations in apparent intestinal oxalate absorption.