The Grey-bellied Squirrel (Callosciurus caniceps) is found in forests, plantations, and gardens in Peninsular Malaysia, Thailand, southern Myanmar, southern China (Yunnan), and possibly western Laos. The Grey-bellied Squirrel occurs in a variety of habitats including primary and secondary forests, disturbed habitats, and mature parks and gardens. It is generally not shy and may approach close to human habitation. Its diet comprises fruits, seeds, flowers, and insects.
The upper side of the body is olive-brown, and the belly light grey or silvery. The long tail is thick with fur, sometimes with vague grey banding and sometimes a black tip. In some forms, there is a reddish wash on the flanks. During the dry season, the upperside turns orange-brown, thus the species is sometimes referred to as the Golden-backed Squirrel.