i would be tempted to cheap out and just topdress and seed. 1" 1/4-10 gravel, 1" compost/topsoil mix. seeds.

should cost like $60. OH, wait. how big is the lawn?

if its big i would be tempted to turn 1/2 of it into wildflowers for a while.

as for seeds, i like sunmark ecology blend. or sunmark flowering blend. protime fragrant herbal i haven't tried but seems cool. you can google those for details.

The gypsum doesn't neutralize urine. So don't waste your $$ for that.

Is the dog urine in the soil a problem? Does it dissipate with all our rain? I never even thought about it until one of my neighbors mentioned that it might be a problem in the soil.

Urine is actually a fertilizer, although in concentrated forms a rather potent one :-) Time and our typical winter rainfall are sufficient neutralizing factors - forget the gypsum. Just rake out and dispose of any solid waste. Tilling and adding compost, then grading, rolling and laying sod is the fastest way to recreate a decent lawn. Seeding will also work - you need exactly the same prep - but wait until later next month. Takes about 4-6 weeks to have a walkable seeded lawn...only about 2 weeks for a sodded one.

Thanks so much for your response. We have a stump to dig out before we can deal with the soil. By the time we're ready the urine should be neutralized I would think. I appreciate your help.