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The rules describe flanking as
"When two creatures are on opposite sides of their enemy, the enemy is flanked, becoming flat-footed to THOSE creatures."
So if a rogue comes along (who is not in the flanking scenario) can they use their sneak attack?
The Target has the flat-footed condition BUT only to those that are flanking it?
Correct in that the Rogue cannot use their Sneak Attack.
The flankers get the benefit and the others don't (unless they have a special ability, like the Gang Up feat for Rogues at 6th.)