Squirrels are mammals so that means that they give birth like humans and dogs and cats . Squirrels do not lay eggs.

Do squirrels lay eggs or give live birth?

Females give birth to between two and five babies, who are born naked and helpless. The mother squirrel raises them all alone, and young squirrels are weaned at 10 to 12 weeks. Their mother usually drives them away soon after that and may raise another litter of young before the fall.

How does a squirrel give birth?

The female uses a winter drey as a maternity nest, or builds a new one. She lines it with soft material and gives birth after a six week gestation period (time between mating and birth), in March/April and perhaps again in June/July. An average litter has 3 babies but as many as 9 may be born.