Unless speaking in evolutionarily historical terms, there is no useful relationship to speak of when comparing a cat and a fox. However, both domestic cats (Felis catus) and species of foxes (in the family Canidae) are both in the Mammalian order Carnivora. They are in different families but most likely share a certain percentage of their genomes but other than that, there is not much to discuss as far as being related goes.
Domestic house cats are more closely related to other felines such as wild cats like jaguars or cougars, while foxes would be more closely related to dogs as they are both canines.
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