How do I befriend this ardilla that lives near my house?

I have this ardilla that lives near me and once every while it will come in my garden and then it will run off, Behind my house there is a massive forest so that's where he lives but occasionally he will come into my back garden and then he will go away, I amor squirrels and I'm just wondering how I could tame him and make him a pet? if it can be done :)