Abstract: In the 1930s, Tolkien began to develop the first version of the story of the Downfall of Númenor. At the same time, several works appeared on Akkadian (the Semitic language of Mesopotamia inscribed on cuneiform tablets) and the myths of ancient Mesopotamia. These Assyriological discoveries influenced the invention of Adûnaic, the language of Númenor, and played a role in the creation of a central myth of the Legendary.