How often have you ever seen this? A nurseryman in Ottawa County mentioned this to me - they had to start shooting squirrels out of the tree they have that they use for collecting seed to grow. For the most part, Sugar Maple has no seed on it this year, though human created micro-sites (heat islands) can always make an exception to crop conditions elsewhere. But then a few days later, I too saw Squirrels getting at seeds in the top of a Sugar Maple where I am working way up here in Iron County Wisconsin. Around here, very few trees & shrubs have any seed crop at all. But right adjacent to those squirrels in the Maple, every third or so Oak has a good crop of acorns. So it makes sense to me that Squirrels would feed on Sugar Maple as I have long figured Red Maple is a key early summer food source for them. But have never seen Squirrels up in a Maple tree before - have you?