The Formosan White-headed Flying Squirrel has a body length of 35~43cm and tail length at 44~48cm. The back is colored in brown; the face, palms, and belly display white color. Some of the tail tips are in white and some in black. The patagium to assist its gliding extends from the front limbs to the ankle joints of back limbs.
The Formosan White-headed Flying Squirrel falls under endemic subspecies in Taiwan. It distributes over coniferous and broad-leaved forest at low-medium and high altitude, but more commonly seen at medium-high altitude. The species is nocturnal and rests in tree holes during the day-time. With the omnivorous nature, its main diet includes tender leaves, shoots, fruits, and also small insects.