Did Eru have physical form?

[Lord of Angmar]

Granted, perhaps Tolkien has Andreth saying something fanciful which he [Tolkien] knows to be impossible.

Indeed, I think this may be the case. I remember a similar situation arose in a previous thread, though sadly my failing memory will not allow me to remember exactly what the topic of conversation was. It had to do with information that the hobbits gleaned from Treebeard, I believe, which was later deemed false by Professor Tolkien himself. I shall try to find out what it was. In any case that sort of thing does happen. The Athrabeth may well be the correct source to consult in this case, but I shall try to find the original source for my assumption that Eru will never take physical form in Middle Earth (I believe it came from the Ainulindale or Morgoth's Ring).

Cheers,
Angmar