Flying squirrels are mammals and are part of the animalia kingdom.
Although they are called "flying squirrels," they really don't fly, they glide.
In order for them to glide from tree to tree, they have a number of adaptations to suit their life style; their limb bones are longer and their hand, feet bones and distal vertebrae are shorter. Flying squirrels are able to steer and exert control over their glide path with their limbs and tail. They have a patagium, a furry, parachute-like membrane that stretches from wrist to ankle. Their long tail provides stability in flight.
There are plenty species of flying squirrels throughout the world. Two types live in the forests of North America: the northern flying squirrel and the southern flying squirrel. Northern flying squirrels live throughout Canada and in southeast Alaska. South of Canada,they range into California and can be found in the Yosemite Valley. There are also Siberian, Rain forests, and African species.