Of the Great Flying Squirrel M. de Vosmaër remarks, "that it has a great affinity to the smaller species described by M. de Buffon; they both have the same kind of membranes, with which they support themselves in the air when they leap from tree to tree." These animals were first mentioned by Valentine, who states them to be found in the island of Gilolo, where they are called _flying civets_; he describes them to have long tails, and says, when at rest their wings are not to be seen; that they are very wild and fearful; that their heads are reddish, intermixed with grey, that their membranes are covered with hair, their teeth so strong and sharp that they would soon escape from a wooden cage; that they are sometimes called _flying monkeys_; and that they are also to be met with in the island of Ternat, where they were at first mistaken for squirrels. M. l'Abbé Prevost says, it is also found in the Philippine Islands, where it is called _taguan_; that he saw two females, the one at the Hague, whose body was a light chesnut, rather darker on the back, and black towards the extremity of the tail; and that he had also seen two males in the Prince of Orange's cabinet, which were one foot five inches long in the body, and their tails one foot eight. The hind part of their heads, back, and the commencement of the tail are covered with long hairs, black at the bottom, and of a greyish white at the ends; the other part of the tail is black, and the hair is so disposed as to make the tail have a round appearance, the cheeks are brown, and their throats, breasts, and bellies are of a whitish grey. The membranes are the thinnest in the middle where they are covered with chesnut hairs, increasing in thickness towards the paws, and the colour growing darker until it is nearly black at the extremities. THE GREY SQUIRREL. This animal is found in the northern parts of both continents. He is in shape like a common squirrel, and his external difference consists in his being larger, and the colour of his hair not being red, but of a grey more or less deep; his ears are not so hairy towards the extremity as those of our squirrels. These differences, which are constant, seem sufficient to constitute a particular species. Many authors think this species is different in Europe and America, and that the grey squirrels of the former are of the common kind, and that they change their colour with the season in the northern climates. Without denying absolutely this assertion, which does not seem sufficiently proved, we look upon the grey squirrel of Europe and America as the same animal, and as a distinct species from common squirrels, who are found in the northern parts of both continents, being of the same size, and of a red, more or less bright according to the temperature of the country.