It seems that Beorn is either descendant of some Beorian men who settled close ot the Anduin during the great journey, after they left the Sea of Rhun, or a descendant of a Northman who stayed in Rhovanion. He cannot be a descendant of Beren himself, though he can be a descendant of Beor, or one of Beor's cousins, though, he would be his descendant of his hundreth line ,or some very high figure.
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