We really should call the flying squirrel the “gliding squirrel,” as no mammal except the bat is really capable of flying. The flying squirrel doesn’t have wings, but it does have thin flaps between its front and back legs.
When a flying squirrel wants to move from one tree to another, it spreads its legs to open these flaps, then leaps into the air. The flaps act like wings or parachutes, helping the squirrel to glide to the next tree.
Flying squirrels can glide between two trees more than 100 feet apart!