An Etymological Dictionary of the German Language/Annotated/Eichhorn
Eichhorn, neuter, ‘squirrel,’ from the equivalent Middle High German eichorn, Old High German eihhorn (*eicchorn according to Swiss eikχer), but corrupted at an early period by connecting it with Horn. The primitively Teutonic base cannot be discovered with any certainty, since the word has been transformed by popular etymology in all languages. Dutch eekhoren corresponds to the High German form. Anglo-Saxon âc-wern (earlier âcweorna), ‘squirrel,’ is abnormal, and apparently a compound; still more remote is the equivalent Old Icelandic íkorne, from eik, ‘oak, tree.’ The implied Goth (primitively Teutonic) word *aikawaírna (*eikawaírna) seems by its formation to resemble Gothic widuwaírna, Old High German diorna (see Dirne); in that case Anglo-Saxon âcweorna (Old Icelandic íkorne) might be a diminutive of aik (îk?), ‘oak,’ meaning literally ‘little oak-animal’?. Compare the diminutive forms Middle Latin squiriolus, Modern High German Eichhörnchen, Old Slovenian vĕverica. On the other hand, some maintain that weorn in Anglo-Saxon âcweorna means ‘tail,’ while others connect it with Latin viverra, derived from a North European word (Lithuanian voverě, Old Slovenian veverica). At all events, since the Teutonic cognates include Old Icelandic, Anglo-Saxon, and Old High German, we need not suppose the word was borrowed from a Southern Romance term; Latin sciûrus (Greek σκίουρος), French ecureuil, Spanish esquilo (Middle Latin squiriolus) — whence English squirrel — are too remote in sound from the Teutonic words. There is no reason for assuming that the Teutonic word was borrowed from another source.