The Second Era Kingdom of Elves is a gargantuan, socially progressive nation, ruled by Lord Elrond with an even hand, and notable for its ritual sacrifices, punitive income tax rates, and stringent health and safety legislation. The hard-nosed, devout population of 24.316 billion Elvesians enjoy extensive civil rights and enjoy a level of social equality free from the usual accompanying government corruption.

The enormous, liberal, socially-minded government juggles the competing demands of Welfare, Spirituality, and Education. It meets to discuss matters of state in the capital city of Rivendell. The average income tax rate is 70.3%, and even higher for the wealthy.

The large but sluggish Elvesian economy, worth 553 trillion Rings a year, is driven entirely by a combination of government and state-owned industry, with private enterprise illegal. However, for those in the know, there is a slick, highly efficient, quite specialized black market in Cheese Exports, Uranium Mining, Book Publishing, and Door-to-door Insurance Sales. The private sector mostly consists of enterprising ten-year-olds selling lemonade on the sidewalk, but the government is looking at stamping this out. Average income is 22,749 Rings, and distributed extremely evenly, with practically no difference between the richest and poorest citizens.

The nation is famous for having one of the world's largest tiger hunting institutions, customs turn away those considered to have an unfavourable ethnicity, convicted murderers are free to walk the streets provided they attend rehabilitation classes, and the nation's train stations are widely considered to be the ugliest in Realm of the Whispering Winds. Crime is totally unknown, thanks to a capable police force and progressive social policies in education and welfare. Elves's national animal is the tiger, which frolics freely in the nation's many lush forests, and its national religion is The Eldar.

Elves is ranked 254,908^th in the world and 166^th in Realm of the Whispering Winds for Highest Food Quality, scoring 7.31 on the Meeshlin-Starr Index.