The variegated squirrel is a tree squirrel in the genus Sciurus found in Costa Rica, El Salvador, Guatemala, Honduras, southern Mexico, Nicaragua, and Panama. Fifteen subspecies are recognised. It is a common squirrel and the International Union for Conservation of Nature has rated it a "least-concern species". Variegated squirrels kept as pets in Germany have been implicated in the transmission of a bornavirus to humans from which three people have died.

The genus Sciurus contains most of the common, bushy-tailed squirrels in North America, Europe, temperate Asia, Central America and South America.