Giant squirrel is distributed throughout the island in suitable habitats as three different subspecies. Wet zone and highland subspecies have blackish brown to jet black above with totally black or ‘frosted with white’ tail, while dry zone subspecies has grizzled grey or brown upper parts with heavily frosted tail. They are diurnal and arboreal, always live in forests or near by villages with some trees. Its diet consists of leaves, barks and young twigs and shoots of trees and also wild fruits, berries and nuts in their seasons. It is said that insects, grubs and occasionally bird eggs are also included in its food. They build their nests among branches of tall tree within its territory demarcated by a solitary squirrel or a pair, using small branches and twigs. Usually they build 3-4 nests and use them both for sleeping and bringing forth young.