Finlayson's squirrel or the variable squirrel (Callosciurus finlaysonii, sometimes misspelled C. finlaysoni) is a species of rodent in the family Sciuridae. It is found in Cambodia, Laos, Myanmar, Thailand, and Vietnam. The species occurs in a wide range of wooded habitats, including gardens and parks in cities like Bangkok. It was named in honour of the Scottish naturalist and traveller George Finlayson.

It has numerous subspecies that vary greatly in appearance. One of these, C. f. bocourti (syn. C. f. floweri), has been introduced to Singapore and two regions in Italy, probably a result of the species' popularity in the pet trade. It is possible that some of the Callosciurus squirrels introduced into Japan are also Finlayson's squirrels.

Finlayson's squirrel has also been introduced in the Philippines, particularly in the Greater Manila area where it is considered an invasive species.

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