Field observations on the food habits of Petaurista leucogenys were made, together with the measurement of feeding rates in captivity. The animal depended for its food entirely on plant material available on big trees, and got a greater part of the food from a limited number of tree species. A given particular tree species was utilized for a long period of the year although food parts varied according to seasons. The animal fed extensively on young leaves and fruits of deciduous broad-leaved trees during April-June, seeds and acorns during July-November, and mature leaves of evergreen broad-leaved trees and winter-buds during December-March. Acorns, seeds and fruits were favorite items for the animal. The taste for leaves differed considerably among tree species. Use of coniferous trees was generally lower than of broad-leaved ones. Feeding rates were relatively high in fruits, and low in leaves and bark. Compared with tree squirrels, the dietary characteristic was relatively folivorous during the period in which the favorite foods were not available. Leaf-eating seemed to have an adaptive significance in the arboreal and the gliding mode of life.