树松鼠在分类学上为松鼠族（Sciurini），是一类生活于北美洲、欧洲、温带亚洲、南美洲的松鼠，是飞鼠近亲。

Tree squirrels are the members of the squirrel family (Sciuridae) most commonly referred to as "squirrels". They include over a hundred primarily tree-dwelling species, native to all continents except Antarctica and Australia. They do not form a single natural, or monophyletic, group, but instead are related to the various other animals in the squirrel family, including ground squirrels, flying squirrels, marmots, and chipmunks. The defining characteristic that is used to determine which of the various species of Sciuridae are tree squirrels is therefore not so dependent on their physiology, but their habitat. Tree squirrels live mostly among trees, as opposed to other squirrels that live in burrows in the ground or among rocks. However, there is one exception to this rule, as physiological distinction does make a difference in regard to flying squirrels, who also make their home in trees, but have unique physical characteristics that separate them from their tree squirrel cousins (specifically, special flaps of skin that act as glider wings, allowing them to "fly").