The Finlayson's squirrel has a head-and-body length of about and its tail is about long. The pelage colour in this species is extremely variable and the subspecies are often defined by this feature. For example,
C. f. finlaysonii (
nominate) is overall whitish,
C. f. albivexilli,
C. f. boonsongi,
C. f. germaini and
C. f. nox are overall blackish (first with white tail-tip, second occasionally with white underside, face and feet),
C. f. annellatus is overall
rufous with a light band at the base of the tail,
C. f. bocourti is whitish below with highly variable colour of the upperparts (whitish, grey, blackish,
olive-brownish or reddish),
C. f. cinnamomeus is overall reddish with a dark mid-back,
C. f. ferrugineus is reddish-brown,
C. f. harmandi has brownish upperparts, orange-red underparts and light grey tail,
C. f. menamicus is reddish or orangish, often has greyish legs and flanks, and sometimes a white belly, and
C. f. sinistralis has grizzled upperparts, reddish underparts and reddish tail with a pale band at the base.
Unnamed populations also remain (for example, a population in central Laos is shiny black with red tail and shoulder/chest region) and even within described subspecies there are often some individual variations. As currently defined, Finlayson's squirrel may comprise more than one species. File:Callosciurus finlaysonii 85959681.jpg|
C. f. bocourti mating pair in
Nonthaburi, Thailand (colour difference is individual, not related to male/female) File:Callosciurus finlaysonii 177035226.jpg|
C. f. bocourti in
Wang Nam Khiao, Thailand File:Callosciurus finlaysonii cinnamomeus 86117364.jpg|
C. f. cinnamomeus in
Khao Soi Dao, Thailand File:Callosciurus finlaysonii 99592168.jpg|
C. f. germaini on
Côn Đảo, Vietnam ==Behavior==