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This is a cross-over product based on the The Lord of the Rings, the epic high fantasy novel by J.R.R. Tolkien. It was created in close cooperation with Middle-earth Enterprises, the firm which owns the rights. Hasbro, the mother company of Wizards of the Coast, has earlier published a board game based on the same franchise. The cards in this set feature the triangular holofoil stamp of non-canon cards.

Like all Universes Beyond products, the set will not be legal in Standard. In the eyes of R&D, Modern (and historic) legality provides the greatest opportunity for most people to experience this IP while still holding Standard (and Pioneer) as its own space. While the set isn't focused on Modern as a Modern Horizons set might be, R&D wanted to allow as many players to play with these cards and enjoy them. The set will also be released on Magic Online and Magic Arena, where it will be legal in Alchemy and Historic.

The Lord of the Rings: Tales of Middle-earth contains 281 regular cards (101 commons, 80 uncommons, 60 rares, 20 mythic rares, 20 basic lands), and includes randomly inserted premium versions of all cards. The regular cards include a cycle of full-art basic lands that feature art from different sections of Middle-earth’s iconic map (#271-281). Alternate card frames have a different card number than the original version. The Jumpstart rares are #282-286 and the Starter Kit-exclusives are #287-298. Promos for the Pro Tour and the Store Championship are #299 and #300, but there is no card numbered #301. Cards numbered #302-331 have the Showcase Ring treatment, while #332-339 are Nazgûl variants, #340-345 are borderless lands and #346-397 are extended art variants. The Buy-a-Box card is #398 and #399-451 are the scene cards.

The set features multiple representations of iconic characters to capture the depths of the story and changes. The circular shape of this set’s showcase ring treatment is meant to express what happens “inside” the Ring, symbolizing “the power that the quest for the One Ring can have in the different characters’ internal struggles.” For this treatment, the design team 30 legendary characters whose actions and motivations were influenced by the power of the Ring.

As a nod to the nine Nazgûl found in The Lord of the Rings, R&D commissioned nine unique pieces of art for the single card named Nazgûl in the main set. The card itself is Relentless, it lets you play up to nine copies of itself. In Set, Draft, and Collector Boosters, each of the nine Nazgûl cards shows up at an equal rate.

There are no Planeswalker cards in the set. According to Blake Rasmussen, this is because "there aren't any Planeswalkers in Lord of the Rings".^[14] This differs from previous approaches to other IP's. Some characters look noticeably different from previous depictions, as they are intentionally reinterpreted with diversity and originality in mind.

Arwen, Elrond, Eomer, Eowyn, Faramir, Frodo, Gimli, Gollum, Legolas, Merry, Pippin, Sauron, and Sam each have two legendary creatures in the set. Aragorn, Gandalf, and Saruman have three. Many characters, including some who only have one card in the main set, have additional versions in other products, like the Commander decks.