@Robert Gentel,
Sure, my cats have brought us headless squirrels on many occasions.
But would a cat, as Soz says, pick up and eat a dead squirrel? Hmmm...
Now, a Dog, sure. Though a dog might wait a bit and roll in the horrid dead smell first, just for, you know, Fun.
Anyone else mentioned Vultures? Don't know how many live Up North, but in downtown Tampa they roost on the tops of the tallest buildings. They'd have no problem picking up a squirrel.
Or a Raven? You have them?