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The variegated squirrel (Sciurus variegatoides ) 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.
Variegated squirrels are medium-sized tree squirrels. The are several subspecies recognised which differ in appearance. There is even often a considerable variation between the appearances of individuals in the same population. The dorsal colouration varies between dark brown to yellowish grey. The neck tends to be darker than other parts and there is often a paler patch behind the ears. The underparts are usually some shade of cinnamon. The tail is long and densely bushy; in Mexico it is black, sometimes with white tips to the hairs giving it a frosted appearance. In Nicaragua and Costa Rica, some individuals have pale underparts and tails.
