Fox squirrel (Sciurus niger) populations are declining in many areas of the eastern United States, and habitat loss may be partly responsible for these declines. We measured habitat variables at fox squirrel refuge sites and random sites and used an information theoretic approach to determine the influence of these variables on probability of a site being used for refuge. There was compelling evidence to support tree and stand level habitat variables as important predictors of refuge sites, but little evidence in support of understory variables. Fox squirrels were more likely to use hardwoods than pines (Pinus spp.) for refuge. Tree size (height and diameter) was positively associated with probability of use as was tree density around the refuge site. Percent debris groundcover, the only understory variable of importance, was positively related to probability of use as a refuge site, but the parameter estimate did not convincingly differ from zero. We conclude that large hardwoods within an open-canopy pine matrix are important as fox squirrel refuge sites.