Best wall paint to cover smoke oder?

The problem isn't just the smoke smell---nicotine will bleed through most finish coats....The Kilz lacquer base works but it is nasty stuff to work with..I agree with trying to clean the walls first...Go to Home Depot and look for a Zep cleaner that comes in a gallon bottle....Mix it as strong as needed to get rid of the nicotine...Keep cleaning till the water no longer gets dirty....then use a quality paint...Avoid Glidden and cheapo brands....Behr is a decent paint...As far as the carpet....Before you clean it..pull it back a ways....If it looks like the padding is pissed up to----your best bet is to chuck the whole mess...The cleaning wont do anything for the padding and the piss smell will linger...At that point a good floor scrubbing will be in order before replacing the carpet.