Fox squirrels are usually a grizzled rusty brown on top and buff to bright rust below. Fox squirrels can vary in color from silver-gray to black. Gray squirrels are about 17 to 19 inches long from nose to tip of tail. They are typically gray on top with buff underfur, although some have blackish fur. Their bushy tails are gray with silvery-tipped hair.
Gray squirrels are a pale gray on their underparts.
They have a horizontally flattened tail that serves as a rudder during glides. Flying squirrels have large eyes. Their fur is long and silky gray to brown on their back and creamy white on their belly. Flying squirrels rarely cause damage and are fully protected in Nebraska. Flying squirrels are most active at night, while both fox and gray squirrels are most active in morning and late afternoon.