A flying squirrel cannot fly. Flying squirrels are a tribe of 45 species of squirrels. They are not capable of flight in the same way as birds or bats but are able to glide from one tree to another with the aid of a patagium, a furry, parachute-like membrane that stretches from wrist to ankle.
Their long tail provides stability in flight. Anatomically they are very similar to other squirrels but have a number of adaptations to suit their life style; their limb bones are longer and their hand, 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.