You saw a squirrel foraging
Observe from a distance. A wild animal eating something outdoors does not establish that the item is harmless or appropriate to offer.
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Wildlife and yard safety
This page explains a common yard observation. It is not a guide to identifying safe mushrooms for wildlife.
Short answer: Wild squirrels may encounter fungi, but that is not a reason to feed mushrooms. Do not offer wild or unknown mushrooms, and do not try to diagnose or treat a wildlife exposure yourself.

Observe from a distance. A wild animal eating something outdoors does not establish that the item is harmless or appropriate to offer.
Use wildlife-appropriate guidance from local agencies or rehabilitators. Do not add mushrooms, kitchen scraps, or unknown plants as a feeding experiment.
Reduce access around high-traffic feeding areas, compost, and pet spaces. Use gloves for removal and discard material where animals cannot reach it.
Do not attempt home treatment. Contact a licensed wildlife rehabilitator, animal control, or local wildlife authority for direction.
A squirrel's behavior is not a species-by-species safety test. Outdoor food choices are affected by availability and individual circumstances, and people cannot infer a safe feeding list from one observation.
Prepared mushrooms and leftovers can include salt, fats, sauces, aromatics, or other ingredients that are unsuitable for wildlife. Avoid leaving food waste, supplements, or mushroom-growing material where animals can access it.
Check shaded, damp areas after rain and clean up fallen food around outdoor seating, compost, and feeders. If you remove mushrooms, wear gloves and keep the material contained rather than scattering pieces.
If you find an ill, injured, or distressed squirrel, do not handle it unless instructed by local professionals. A licensed wildlife rehabilitator or local authority can advise on the safest next step.
The first source is written for dogs and cats, and supports the general urgency of unknown mushroom exposure. Rabbits and pet rats need advice from an exotic-animal veterinarian; wildlife needs direction from local professionals.
They may encounter fungi while foraging, but that does not make mushrooms a recommended food to offer.
A photo or observation cannot answer that safely. Keep pets and wildlife away from unknown mushrooms where practical.
Do not use mushrooms or human leftovers as wildlife feed. Seek local wildlife guidance for appropriate feeding practices.
Contact a licensed wildlife rehabilitator, animal control, or local wildlife authority rather than attempting treatment yourself.