Flying squirrels are a tribe of 50 species of squirrels in the family Sciuridae. Despite their name, they are not in fact capable of full flight in the same way as birds or bats, but they are able to glide from one tree to another with the aid of a patagium, a furred skin membrane that stretches from wrist to ankle. Their long tails also provide stability as they glide. Anatomically they are very similar to other squirrels with a number of adaptations to suit their lifestyle; their limb bones are longer and their hand bones, foot bones, and distal vertebrae are shorter. Flying squirrels are able to steer and exert control over their glide path with their limbs and tail.

Squirrels are members of the family Sciuridae, a family that includes small or medium-sized rodents. The squirrel family includes tree squirrels, ground squirrels, and flying squirrels. Squirrels are indigenous to the Americas, Eurasia, and Africa, and were introduced by humans to Australia. The earliest known fossilized squirrels date from the Eocene epoch, and among other living rodent families, the squirrels are most closely related to the mountain beaver and to the dormice.