The problem is in your definition.
Horses and Donkeys produce sterile offspring. The general definition of a species consists of animals that can breed together and produce fertile offspring. (Lions and Tigers also produce sterile offspring)
There are a few species that were called species in the past (before DNA testing) that we still call species because we biologists are lazy. The canids are a big one. Wolves share more DNA with some breeds of domestic dog than some domestic dog breeds share with other domestic god breeds. Honest biologists probably can be forced to admit that wolves are basically another variety of plain old dog.
Housecats are the same way. There is a species of wildcat called felis silvestris silvestris which can breed freely with felis silvestris domesticus, which is cute little Fluffy over there.
There are a few distinct differences between the two in patterns and behaviors, but they are *really* just subspecies, not distinct species...
In short, if it can interbreed and produce fertile offspring, it's not a different species....
A more rigorous question for those that find evolution to be spurious might be why we can witness it over time....
http://www.livescience.com/animalworld/060713_darwin_finch.html
We can even manipulate it. Most people who have taken a college genetics course have probably done so in the lab with things like yeast and fruitflies, who can have thousands of generations in the time it takes for a human to carry a child to full term.
By the way...I think you meant "Occur" (Happen) not accrue (build up, like interest)