ultmatebannersofthelordoftherings
Lots of banners, humor, facts, and more

Undomiel Graphix
Includes many LotR related banners, blogs, backgrounds, and more

Unofficial LotR fansite
Gallery, humor, caption contest, fan art, poetry, links, and more

Unsheathe Middle-earth
Fonts, tons of avatars, scripts, forums, and a special section for Frodo fans