Flying squirrels make their homes in coniferous and deciduous forests and woodlands. The northern flying squirrel is found in the northeast, along the west coast and inland to Idaho and Montana. The southern flying squirrel is found in the east from Maine to Florida and west from Minnesota to Texas.
According to the National Wildlife Federation, the squirrel does not fly but "glides" between trees by use of a special membrane between its front and back legs. The species are distinguishable in that the northern has gray belly fur and is 10 to 12 inches long, whereas the southern species bears white belly fur and is smaller, at 8 to 10 inches.