P Flying Squirrel Mario

P Flying Squirrel Mario, also known as Power Squirrel Mario, is a form originating in New Super Mario Bros. U. The form is activated by using a P-Acorn. As P Flying Squirrel Mario, Mario has all of the abilities of Flying Squirrel Mario, though he never loses the ability to glide and can perform Flying Squirrel Jumps continuously without landing. Mario loses the form once he takes damage, loses a life, or completes the level; the latter turns him into Flying Squirrel Mario. The P-Meter's beeping can be heard while the player glides in this form.

In certain levels that go underground by a pipe such as Perilous Pokey Cave, at the beginning of the level, if the player flies high enough using this power up, they can take a shortcut over the wall and make it to the flagpole without entering the actual level. A Mii can use this power-up only in the challenge Elevator Out of Service. Also, in New Super Luigi U, a Mii can use this power-up if the player holds down on the / or  on  while selecting the level Flying Squirrel Ovation when powered up with a P-Acorn.