What is this? (animal-related)

[Asteroid-Man]

A friend of mine found this

She said she found it on her sidewalk and it was freezing cold, and hardly moving, and she took it in because of how helpless it looked and because she loves and takes care of animals. Whatever it is; it fits in the palm of her hand, but she doesn't know if its a baby mouse, rat, or squirrel; not even spica (an animal place) knows.

I'm going to take suggestions from people here on what this is and how she can take care of it.

Baby squirrel. Here's some info on what you can do: http://www.squirrelworld.com/ifounda.html

 

[ObakeTora]

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[Hotwire]

Yep, it's a baby squirrel. I raised one from a little older than that to an adult. To make great little pets. Chip was so much better than any hamster I ever had.