Without more info on how far it is away from the camera or anything else I have to agree with this quote from Handles..
It's a flying squirrel. I had to chase one out of our cabin one time, darn thing tried to climb the bathroom wall to get out the window and it fell in the toilet, what a mess. Anyway I got several very good close-up looks at it, and that is the very first thing that came to mind. Same grey color, same large eyes (fishers are much darker brown - black). This looks like a big one, but when they run or jump (into a toilet), the skin flaps make them look much larger. It looks like this one has just landed and it's skin is flopping all over thus making it look bigger.
Cool pic.
They do look somewhat alike..