Some of the best characters in Animal Crossing: New Horizon include three lovable capitalists — Timmy, Tommy, and Tom Nook. And while it's easy to jump to the conclusion that Timmy and Tommy are related to Tom Nook, it turns out that there isn't good evidence to support this theory. In fact, it's more likely that they aren't related in the slightest.
All three characters are tanukis — or raccoons outside of Japan — and have a soft spot in their heart for making money and buying suspicious amounts of insects. Because there are no other villagers that look like them throughout the entire Animal Crossing franchise, most people assume they must be related. Part of that is true — Timmy and Tommy are siblings, and the game goes as far as to tell us that they are twins, distinguishable by a tiny mole on one of their club-like hands.
But as for their relationship to Tom? That's a bit murky. Early entries in the series led players to believe that they might be his nephews, or even his sons. That apparently changed in Wild World, where he claims that he has no relation to Timmy and Tommy — they're just reliable employees. Could it be true? Or is this a boldface lie in an attempt to downplay the blatant nepotism?
Other villagers in the series seem to think Tom isn't related to the twins, either. Many of them mention that Tom Nook found the young Nooklings as orphans and chose to adopt them. That would technically make Timmy and Tommy his sons, but it certainly isn't how most people imagine the story unfolding.
It's odd that none of this is ever covered outright by the Animal Crossing series and is instead left up to chance encounters with other villagers. You could argue that it only adds to the mystery and trying to milk your neighbors for the latest Nook gossip is a compelling reason to keep playing. Who knows what will be revealed the more we play New Horizons? One thing is certain, though — Tom Nook loves his tiny employees, regardless of their family status.
Sources: Fandom, Nookipedia