According to PawNation, there are several animals that spray, including striped polecats, rabbits, foxes and cats. Typically, animals spray as a form of self-defense when they feel threatened. However, cats spray as a way of marking their territory or letting other cats know they are ready to breed.
According to About.com, both male and female rabbits spray once they reach 3 months of age. However, reproductively intact male rabbits typically spray more than females. Foxes also spray to mark their territory. The spray emitted from foxes is a combination of urine and secretions from the preputial gland, according to AnimalQuestions.org.