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Has JKR ever talked about the inspiration of creating the Horcrux idea? Is it related to the One Ring?
Although not completely analogous, there do seem to be some similarities between Sauron's "soul" embodied in the One Ring and Voldemort's "soul" embodied in a Horcrux.
Has JKR ever talked about the inspiration of creating the Horcrux idea?
I'm wondering if she has ever discussed this aspect in her numerous interviews/tweets/etc.
It is certainly possible, but the concept of a supernatural villain who can only be killed by destroying a particular object is much older than Tolkien.
It's found in a variety of folk tales, usually a complicated series of nested objects.
For example Koshchei the Deathless from Russian folklore :
“My death,” said he [Koschei], “is far from here and hard to find, on
the wide ocean. In that sea is an island, and on the island there
grows a green oak, and beneath the oak is an iron chest, and in the
chest is a small basket, and in the basket is a hare, and in the hare
is a duck, and in the duck is an egg; and he who finds th

It is certainly possible, but the concept of a supernatural villain who can only be killed by destroying a particular object is much older than Tolkien.
It's found in a variety of folk tales, usually a complicated series of nested objects.
For example Koshchei the Deathless from Russian folklore :
“My death,” said he [Koschei], “is far from here and hard to find, on
the wide ocean. In that sea is an island, and on the island there
grows a green oak, and beneath the oak is an iron chest, and in the
chest is a small basket, and in the basket is a hare, and in the hare
is a duck, and in the duck is an egg; and he who finds the egg and
breaks it, kills me at the same time.”
(The Golden Bough by Sir James Frazer  http://www.bartleby.com/196/pages/page671.html)
A very similar setup shows up in the Norwegian "The Giant Who Had No Heart in His Body", and several others.
20180716 23:53:24 
Voldemort is a typical lich  a wizard who chooses immortality by embedding part of his soul into an object (called a phylactery in Dungeons&Dragons). There were many before him in myths and fiction worlds.
A quote from Wikipedia:
In fantasy fiction, a lich (/ˈlɪtʃ/;1 cognate to Dutch lijk, German Leiche, Norse lík, and Swedish lik, all meaning "corpse") is a type of undead creature. Often such a creature is the result of a transformation, as a powerful magician or king striving for eternal life uses spells or rituals to bind his intellect and soul to his phylactery and thereby achieve a form of immortality. Liches are depicted as being clearly cadaverous, bodies desiccated or completely skeletal. Liches are often depicted as holding power over hordes of lesser undead creatures, using them as soldiers and servants.
D&D: first mention of a lich  Wikipedia
For the original D&D rule set, the lich was introduced in its first supplement, Greyhawk (1975).2 It is described as a
20180717 00:14:49 
I certainly haven't seen Rowling talk about this but:
One Answer suggests that it is possible but is it really so? If it is it's still very different (other than the part that each have some of their creator in them). You're forgetting some important things about the One Ring and the Horcruxes. I know the question actually points out that it's not exactly the same but I would like to explain how and why this is the case (as well as point out some interesting points that maybe haven't been  and might have  thought of).
A Horcrux contains a part of the soul so that if the creator were to die they could not die because there is still part of their soul living in another object. They could return  as Voldemort does. At this point it seems like the One Ring is similar, doesn't it? As long as the One Ring survives so too does Sauron (but Sauron never dies). But the similarities end there; there are significant differences:
When all the Horcruxes are destroyed Voldemort is still a for
20180717 01:01:16