In order to clarify the morphological adaptation for gliding behavior in the marsupial mammals, the gliding membrane muscles in the sugar glider (Petaurus breviceps) were observed. Unlike the styliform cartilage in flying squirrels, the sugar glider has a well-developed tibiocarpalis muscle in the most lateral area of the gliding membrane. The gliding membrane substantially consists of the humerodorsalis and tibioabdominalis muscle complex. We believe that the thick tibiocarpalis bundle and the humerodorsalis and tibioabdominalis muscle complex may serve as a membrane controller in the gliding behavior. A characteristic thin membranous structure between the cutaneous and deeper muscles was observed. In addition to the direct powerful control exerted by trunk and limb movement, we suggest that indirect power conduction by this thin membranous structure may contribute to gliding membrane control.