Late Tuesday night, the SPCA said it's getting closer to arresting those responsible.
Humane officers executed a search warrant at a home in Philadelphia's Olney section.
The suspect was not home, but officers say they collected evidence and believe they know who both suspects are.
An eyewitness told the PSPCA she saw a cat in flames running down 3rd Street towards Wellens Avenue in Olney at approximately 9:25 a.m. Sunday.
She said she saw two men at the intersection and heard one of the men saying, "I put a lot of fluid on it."
The male cat named Campbell was found in front of 331 W. Wellens Avenue.
"The more severe burns were to the feet, to the rear of the cat, the back of the cat. But the face also was burned. It was probably burned over 60-65 percent of its body," said the PSPCA's George Bengal.
The animal is now being treated at the PSPCA shelter hospital.
The cat has a microchip identfication, and the owners have been identified as a family living about 10 blocks away who had reported their cat missing in the late summer.
They have turned him over now to the PSCPA so that he can get the medical care he needs.
"For someone to set an innocent cat on fire like this just for thrills. . . I mean, that's just sick," said Bengal.
Shortly after the incident happened, a store surveillance camera captured two men in their early to mid-20s who match the witness's description.
They are described as a tall, thin, black or Latino male in his early to mid-twenties wearing a red hoodie and a short, stocky, black or Latino male in his early to mid-twenties wearing a grey hoodie.
Investigators feel confident the men on the video are the two who set the animal ablaze.
"To me, these two guys shouldn't be allowed to be walking the street. I mean, if they do that to an animal, what will they do to a human being?" said Bengal.
People adopting animals at the PSPCA Tuesday wondered who could be so sadistic to set an innocent animal on fire.
"Oh, it's terrible. It's unbelievable that anyone could have that little feeling for other human beings," said Steve McClean.
The two men face misdeameanor animal cruelty charges and possibly felony charges.
Anyone who recognizes the individuals is encouraged to call the Pennsylvania SPCA Humane Law Enforcement team at 1-866-601-SPCA.