I report body size measurements of Petaurista petaurista (n = 216) and P. alborufus (n = 51) in Taiwan, compare differences between adult squirrels of opposite sex and between the two species, and offer linear regression equations for predicting body weight from body length. Average body weight of female P. petaurista was significantly greater than that of males. Other morphological characters, i.e., lengths of body, tail, ear, hind foot, and styliform cartilage, were not significantly different between the two sexes (p > 0.05) in P. petaurista. There were no differences in body size measurements between adult males and adult females of P. alborufus. P. alborufus was significantly larger than P. petaurista in body weight (1522 vs. 1295 g), body (394 vs. 377 mm), tail (474 vs. 459 mm), and hind foot length (75.0 vs. 72.9 mm), but significantly shorter in styliform cartilage length (82.1 vs. 87.7 mm). There is no difference in ear length between the species. The linear regression using log-transformed body weight (Y) and body length (X) for the two species shows significant differences and the lines account for 78% and 37% variations in P. petaurista and P. alborufus, respectively.