Gray Squirrels (Sciurus carolinensis) the 'common' squirrel of most of the US east of the Rocky Mountains breed twice a year, especially in the southern parts of their range. The first breeding season is from December thru Februaury ( lot's of squirrely action in my backyard, near Dallas right now. Naughty squirrels!) and another is from May thru June. Farther north the breeding takes place a month or two later and in the farthest north of their range there may only be the later breeding date. The babies are born about 40 to 45 days later. So the first litters are born in late winter to early spring and the next ones in mid to late summer, depending on when those seasons really occur and not by any manmade calendar date. The litters are from 3 to 7 babies, sometimes more.Most but not all squirrels raise two litters a year. The babies, called 'kittens' or 'kits' stay in the nest for 7 to 10 weeks, that's why you don't see them. Towards the end of the weaning period they may come out and stay near the nest, if you know where a nest is you may see them.After 10 weeks or so they are completly weaned and come out but they are so close to adult size it is hard to tell the kits from the adults. The adults will chase them away from their area and that is another reason you won't see what you could recognize as a 'baby.' Next time please choose an easier to spell animal and one that does not breed in Februaruruy, instead of squirreials how about oh... gnus? or uh..rats! Yeah rats is easy to spulll.