It is said (or suggested) in the Appendices to LotR that the people of Eorl were related to those Men who went west into Beleriand in the First Age, who in turn were the ancestors of the Numenoreans, who were in turn the ancestors of the ruling families of Gondor. So yes, there is a very distant relationship.
[ August 27, 2002: Message edited by: littlemanpoet ]
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