Harris (Occas. Papers Mus. Zool., Univ. Michigan, 266:1, June 28, 1933) named _Sciurus variegatoides austini_ with type locality at Las Agujas, Province of Puntarenas, Costa Rica. Later, in his revision of the species _Sciurus variegatoides_, he (Misc. Publs. Mus. Zool., Univ. Michigan, 38:19, September 7, 1937) referred specimens from Chomes, Costa Rica, to _S. v. austini_ and (_op. cit._:24) specimens from Puntarenas, Province of Puntarenas, to _S. v. rigidus_, an inland subspecies. The geographic arrangement of these referred specimens seemed to warrant a reconsideration of the material. We have examined specimens of _S. variegatoides_ in the Museum of Zoology, University of Michigan, from the following localities in Costa Rica: Puntarenas (62703-62706), Las Agujas (65118 [type of _S. v. austini_], 59847-59850), Rio Las Agujas (65114-65117), Agua Caliente (66483), Zarcero (75757-75761, 75765), Cartago (67546, 67547), and Esparta (75762-75764). The specimens listed by Harris (_op. cit._, 1937:19) as from Chomes, in the Museum of Zoology of the University of Michigan, are not now in that museum and we have not seen them. Harris (_op. cit._:19) characterized _S. v. austini_ as differing from _S. v. rigidus_ in having brightly rufous legs (Ochraceous-Orange) in _S. v. rigidus_ and a dorsal coloration resulting from a mixture of shiny black and silver (Ochraceous-Orange mixed with black in _S. v. rigidus_). We find that in the color of the legs of the paratypes of _S. v. austini_ there is considerable variation ranging from bright rufous in No. 65116 to much darker and duller in No. 59849. In six of the ten specimens of the type series, the color is rufous, but in the other four the color of the legs approaches and overlaps that found in the referred specimens of _S. v. rigidus_. The color of the dorsum of _S. v. austini_ is also variable. No. 59850, for example, is dark brown and closely resembles No. 75762, from Esparta, which was referred to _S. v. rigidus_. Further, some specimens referred to _S. v. rigidus_ (67546 and 67547) have the bright-colored legs of _S. v. austini_ and some (75759, for example) have the black-and-silver back of _austini_. We recognize differences of an average sort between the now-available specimens of the two alleged subspecies, but because of the individual variation that exists, we feel that recognition of two subspecies is not indicated. There is also some variation that is the result of wear and molt and one of us (Kelson) feels that some of the differences are explainable on this basis. Accordingly, we prefer to adopt a more conservative taxonomic arrangement than that of Harris for this group of the Costa Rican squirrels and arrange _Sciurus variegatoides austini_ Harris, 1933, as a synonym of _Sciurus variegatoides rigidus_ Peters, 1863. ~Thomomys bottae alienus~ Goldman