Of Beorn

[Legolas]

Gandalf referred to Beorn as a man, and thus, he was one, unlike Bombadil's case - Gandalf never called him a man. Beorn also had died by the War of the Ring.

Also, this might be of marginal interest. Aragorn, speaking to Legolas and Gimli about the Rohirrim:

It was in forgotten years long ago that Eorl the Young brought them out of the North, and their kinship is rather with the Bardings of Dale, and with Beornings of the Wood, among whom may still be seen many men tall and fair, as are the Riders of Rohan.

But actually, the biggest hint comes from Tolkien's one-hundred-and-forty-fourth letter.

Beorn is dead; see vol. I p. 241. He appeared in The Hobbit. It was then the year Third Age 2940 (Shire-reckoning 1340). We are now in the years 3018-19 (1418-19). Though a skin-changer and no doubt a bit of a magician, Beorn was a Man.

Emphasis on...

Though a skin-changer and no doubt a bit of a magician, Beorn was a Man.

Tolkien wouldn't lie to us.

[ November 14, 2002: Message edited by: Legalos ]