A dog walker found the helpless three-week-old kits lying cold and weak on the ground in Dundee.
He took them home and put them in a sunny spot to warm them up.
The siblings, one male and one female, have now been handed to animal welfare charity the Scottish SPCA and are being hand-reared before being released back into the wild.
The squirrels, named Red and Ruby, are being looked after at the charity’s National Wildlife Rescue Centre in Fishcross, Clackmannanshire, following their discovery last Tuesday.
Centre manager Colin Seddon said: “A member of the public came across the siblings whilst he was taking his dog for a walk.
“They were lucky to have been found as they would have been vulnerable to predators such as foxes, gulls and domestic cats.
“The gentleman took them home and placed them in a container next to his living room window in the sun so they could heat up gradually.
“Their mother may have been moving them when they fell by accident and hasn’t come back for them, possibly because there were people around.”
He added: “Red and Ruby are doing well in our care and are currently being hand-reared with formula. When they are fully weaned they will be moved to a large indoor enclosure until they are strong enough to be moved to one of our outdoor enclosures.
“It’s good that they have come in together as this will help their development before they return to the wild.”