The jaw, suprahyoid, and extrinsic tongue muscles were studied in 11 genera, belonging to five tribes, of Old World squirrels. Significant variation in most of the adductor muscles is evident. The most primitive state of sciuromorphy is seen in the African tree squirrels Paraxerus and Funisciurus, especially as reflected in the anterior deep masseter. A derived state of sciuromorphy is found in five genera of Old World squirrels and perhaps evolved independently in each. Reduction of the temporalis muscle was observed in three genera, distantly related to one another. A unique arrangement of the superficial masseter is reported in the Asian giant tree squirrels, Ratufa. The arrangement of the masseter in the African pygmy squirrel, Myosciurus, is very similar to that of the South American pygmy squirrel, Sciurillus. We present hypotheses about the functional significance of these differences. In the derived state of sciuromorphy, which is found in three cases in squirrels that feed extensively on hard fruits, the anterior deep masseter is well positioned to increase the strength of the power stroke of the incisor bite. Among the pygmy squirrels, the position of the anterior deep masseter suggests that it plays a more significant role in molar chewing.