The Palawan flying squirrel is a gliding squirrel with gray-brown fur and black feet. It is recorded from lowland forest on Palawan and nearby Bancalan Island in the Philippines.
Its back has long, thick gray-brown fur, its underside is whitish, and the tops of its feet are black. Individuals on Palawan can show white patches or extensive albinism.
It inhabits primary and secondary lowland forest and nests in cavities in large trees. The species account says that its diet and general ecology are not known.
An extinction-risk assessment has not been added yet.