http://www.woodlands.co.uk/ How to gut a squirrel. Gutting a squirrel by Sean Collins. Firstly Sean pinches the skin on the belly of the squirrel to make an incision. He then cuts back towards the reproductive organs and removes the testicles . Sean also discusses how to examine the internal organs for signs of disease or ill health in the animal. After checking the liver and kidneys he removes the digestive tract, followed by the heart and lungs, and removal of the head. Finally he discusses hyqiene prior to cooking.