'The Book of Lost Tales' stands at the beginning of the entire conception of Middle-earth and Valinor for the 'Tales' were the first form of the myths and legends that came to be called 'The Silmarillion'. Embedded in English legend and English association, they are set in the narrative frame of a great westward voyage over the Ocean by a mariner named Eriol (or Aelfwine) to Tol Eressëa, the Lonely Isle, where Elves dwelt; from them he learned their true history, the 'Lost Tales of Elfinesse'. In the 'Tales' are found the earliest accounts and original ideas of Gods and Elves, Dwarves, Balrogs and Orcs; of the Silmarils and the Two Trees of Valinor;