...awkward question...
Fangorn is said to be the eldest 'living' being on Arda, whereas Tom is known
as Eldest overall.
Some say that 'living' refers to a biological type of life, whereas Tom,
although alive, is not alive in the same way.
It was said in the Silmarillion that creatures roamed the dark forests of
Middle Earth before the coming of the Elves. They were mentioned before the
Valar decided to go to war against Melkor to defeat him before the coming of
the Elves. This may refer to the Ents, or other creatures. Don't really know...
As for Tom, depending on your opinion of what he is:
If he is a Maia/Vala, he was created outside of time - therefore he can only be
said to be as old as time itself...
All of the Ainur on Arda could therefore be said to be exactly the same age.
Or if he is some other Nature spirit created at the time Arda was created, he
is as old as Arda.
Whether these refer to the same time I am not quite sure...
Anything else cannot be guessed for
certain.
"... in storm he delights, and laughs amid the roaring of the waves."