Low's squirrel

{{Short description|Species of rodent}}

{{Speciesbox

| name = Low's squirrel

| image = Low's Squirrel (14181809432).jpg

| status = LC

| status_system = IUCN3.1

| status_ref = {{cite iucn |author=Meijaard, E. |date=2016 |title=Sundasciurus lowii |volume=2016 |page=e.T21158A22249977 |doi=10.2305/IUCN.UK.2016-2.RLTS.T21158A22249977.en |access-date=12 November 2021}}

| genus = Sundasciurus

| species = lowii

| authority = (Thomas, 1892)

| subdivision_ranks = Subspecies

| subdivision_ref = {{cite book|last1=Thorington|first1=R.W. Jr.|last2=Hoffmann|first2=R.S.|year=2005|pages=754–818|editor1-last=Wilson|editor1-first=D.E.|editor2-last=Reeder|editor2-first=D.M|url=http://www.bucknell.edu/msw3|chapter=Family Sciuridae|chapter-url=https://www.departments.bucknell.edu/biology/resources/msw3/browse.asp?id=12400001|title=Mammal Species of the World: a taxonomic and geographic reference|edition=3rd|publisher=The Johns Hopkins University Press|isbn=0-8018-8221-4|oclc=26158608}}

| subdivision =

• S. l. lowii
• S. l. bangueyae
• S. l. lingungensis

| synonyms =

| range_map = Range_Sundasciurus_lowii.png

}}

Low's squirrel (Sundasciurus lowii) is a species of rodent in the family Sciuridae. It is found in Borneo and nearby islets (Indonesia and Malaysia). Its former subspecies S. l. robinsoni from Sumatra and the Malay Peninsula and S. l. natunensis from the Natuna islands have recently been given species status.Hinckley, A., Hawkins, M. T., Achmadi, A. S., Maldonado, J. E., & Leonard, J. A. (2020). Ancient divergence driven by geographic isolation and ecological adaptation in forest dependent sundaland tree squirrels. Frontiers in Ecology and Evolution, 8, 208. https://doi.org/10.3389/fevo.2020.00208