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Beorn is a fictional character created by J. R. R. Tolkien. He appears in The Hobbit as a "skin-changer", a man who could assume the appearance of a great black bear.

The Man named Beorn lived with his animal retinue (horses, dogs, sheep, and cows, among others) in a wooden house between the Misty Mountains and Mirkwood, to the east of the Anduin. According to Gandalf, Beorn "does not eat them; neither does he hunt or eat wild animals".[1] Gandalf believed that Beorn was either a descendant of the bears who had lived in the Misty Mountains before the arrival of the giants, or he was a descendant of the men who had lived in the region before the arrival of the dragons or Orcs from the north.

Beorn was of immense size and strength for a man, and retained his size and strength in bear-form. He had black hair (in either form) and a thick black beard and broad shoulders (in human form). While not a "giant" outright, Beorn's human form was of such great size that the three and a half foot tall Bilbo judged that he could have easily walked between Beorn's legs without touching his body. Beorn also named the Carrock and created the steps that led from its base to its flat top.