De acordo com a descrição dos eventos dados na página 254 do capítulo 14, Fogo e Gelo , os ossos de Smaug permaneceram onde haviam caído. Tanto quanto me lembro, seu status não foi mencionado novamente no romance de Lord of the Rings Lord of the Rings .
They removed northward higher up the shore; for ever after they had a dread of the water where the dragon lay. He would never again return to his golden bed, but was stretched cold as stone, twisted upon the floor of the shallows. There for ages his huge bones could be seen in calm weather amid the ruined piles of the old town. But few dared to dive into the shivering water or recover the precious stones that fell from his rotting carcase.
The Hobbit- p.254