The men of Dale, so named after their kingdom was resurrected in the wake of the Battle of five Armies, when Bard of Esgaroth, slayer of the dragon Smaug, was declared the new king.
Descended from kin of the Third House of the Edain (the House of Marach), the Bardings were related to the Beornings and Woodmen of the upper Vale of Anduin, and also to the Northmen of Rhovanion (and thus also the Rohirrim). Their ancestors dwelt originally under the northern eaves of Greenwood the Great; at the beginning of the Third Age they began to spread south into the valley of the Celduin and Rhovanion.
The Men of Dale were famed for cram, an unsavoury kind of bread used for long journeys.
For more information on the Bardings and Dale, see Michael Martinez's essays, "Resurrecting Dale, City of A Thousand Untold Stories"
and "Beorning Questions".