Pallas's squirrel is a medium-sized tree squirrel, with a head-body length of 16 to 28 cm (6.3 to 11.0 in), and a tail 11 to 26 cm (4.3 to 10.2 in) in length.
Both sexes are of similar size and appearance. The colour of the pelt is generally brownish on the upper body with a more reddish tint on the belly, and often with some black on the tail.
Its diet includes leaves, flowers, seeds, and fruit. Likely a regular visitor to the USRC, and will build its dome-like nest in bamboo groves.
The Pallas’s Squirrel was introduced to Hong Kong and fills the niche that would have historically been occupied by flying squirrels and other squirrel species that are still present in southern China.