I found this as I was searching the web:
The realm of the Valinor is a magical land, far beyond the western seas, where Elves and angels dwell. It is not heaven, not for humankind, and really not for Elven kind. It is simply a paradise which has been denied to Men (although another paradise was set up for Men). Heaven is where God dwells, Iluvatar, Eru, the One, the All-father. In the end we may all meet up there, Elves, Men, Dwarves, and Angels. Or we may not. We don't really know for sure.
I have no idea how true it is but I hope it helps [img]smilies/biggrin.gif[/img]!
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