diff --git a/core/modules/migrate_drupal/tests/fixtures/drupal7.php b/core/modules/migrate_drupal/tests/fixtures/drupal7.php
index e76ee20..db7e2e6 100644
--- a/core/modules/migrate_drupal/tests/fixtures/drupal7.php
+++ b/core/modules/migrate_drupal/tests/fixtures/drupal7.php
@@ -3171,6 +3171,30 @@
   'created' => '1527594929',
   'changed' => '1527594929',
 ))
+->values(array(
+  'entity_type' => 'user',
+  'entity_id' => '2',
+  'revision_id' => '2',
+  'language' => 'fr',
+  'source' => 'en',
+  'uid' => '1',
+  'status' => '1',
+  'translate' => '0',
+  'created' => '1531663916',
+  'changed' => '1531663916',
+))
+->values(array(
+  'entity_type' => 'user',
+  'entity_id' => '2',
+  'revision_id' => '2',
+  'language' => 'is',
+  'source' => 'en',
+  'uid' => '1',
+  'status' => '1',
+  'translate' => '0',
+  'created' => '1531663925',
+  'changed' => '1531663925',
+))
 ->execute();
 
 $connection->schema()->createTable('entity_translation_revision', array(
@@ -6143,6 +6167,26 @@
   'field_integer_value' => '99',
 ))
 ->values(array(
+  'entity_type' => 'user',
+  'bundle' => 'user',
+  'deleted' => '0',
+  'entity_id' => '2',
+  'revision_id' => '2',
+  'language' => 'fr',
+  'delta' => '0',
+  'field_integer_value' => '9',
+))
+->values(array(
+  'entity_type' => 'user',
+  'bundle' => 'user',
+  'deleted' => '0',
+  'entity_id' => '2',
+  'revision_id' => '2',
+  'language' => 'is',
+  'delta' => '0',
+  'field_integer_value' => '1',
+))
+->values(array(
   'entity_type' => 'taxonomy_term',
   'bundle' => 'test_vocabulary',
   'deleted' => '0',
diff --git a/core/modules/user/migrations/d7_user.yml b/core/modules/user/migrations/d7_user.yml
index 00eabf2..5adbe05 100644
--- a/core/modules/user/migrations/d7_user.yml
+++ b/core/modules/user/migrations/d7_user.yml
@@ -21,7 +21,7 @@ process:
   timezone: timezone
   langcode:
     plugin: user_langcode
-    source: language
+    source: entity_language
     fallback_to_site_default: false
   preferred_langcode:
     plugin: user_langcode
diff --git a/core/modules/user/migrations/d7_user_entity_translation.yml b/core/modules/user/migrations/d7_user_entity_translation.yml
new file mode 100644
index 0000000..ce42905
--- /dev/null
+++ b/core/modules/user/migrations/d7_user_entity_translation.yml
@@ -0,0 +1,21 @@
+id: d7_user_entity_translation
+label: User accounts entity translations
+migration_tags:
+  - Drupal 7
+  - translation
+  - Content
+  - Multilingual
+class: Drupal\user\Plugin\migrate\User
+source:
+  plugin: d7_user_entity_translation
+process:
+  uid: entity_id
+  langcode: language
+  content_translation_source: source
+destination:
+  plugin: entity:user
+  translations: true
+  destination_module: content_translation
+migration_dependencies:
+  required:
+    - d7_user
diff --git a/core/modules/user/src/Plugin/migrate/source/d7/User.php b/core/modules/user/src/Plugin/migrate/source/d7/User.php
index 41f9ab4..3400bf5 100644
--- a/core/modules/user/src/Plugin/migrate/source/d7/User.php
+++ b/core/modules/user/src/Plugin/migrate/source/d7/User.php
@@ -62,18 +62,32 @@ public function fields() {
    * {@inheritdoc}
    */
   public function prepareRow(Row $row) {
+    $uid = $row->getSourceProperty('uid');
+
     $roles = $this->select('users_roles', 'ur')
       ->fields('ur', ['rid'])
-      ->condition('ur.uid', $row->getSourceProperty('uid'))
+      ->condition('ur.uid', $uid)
       ->execute()
       ->fetchCol();
     $row->setSourceProperty('roles', $roles);
 
     $row->setSourceProperty('data', unserialize($row->getSourceProperty('data')));
 
+    // If this entity was translated using Entity Translation, we need to get
+    // its source language to get the field values in the right language.
+    // The translations will be migrated by the d7_user_entity_translation
+    // migration.
+    $entity_translatable = $this->isEntityTranslatable('user');
+    $source_language = $this->getEntityTranslationSourceLanguage('user', $uid);
+    $language = $entity_translatable && $source_language ? $source_language : $row->getSourceProperty('language');
+    $row->setSourceProperty('entity_language', $language);
+
     // Get Field API field values.
-    foreach (array_keys($this->getFields('user')) as $field) {
-      $row->setSourceProperty($field, $this->getFieldValues('user', $field, $row->getSourceProperty('uid')));
+    foreach ($this->getFields('user') as $field_name => $field) {
+      // Ensure we're using the right language if the entity and the field are
+      // translatable.
+      $field_language = $entity_translatable && $field['translatable'] ? $language : NULL;
+      $row->setSourceProperty($field_name, $this->getFieldValues('user', $field_name, $uid, NULL, $field_language));
     }
 
     // Get profile field values. This code is lifted directly from the D6
diff --git a/core/modules/user/src/Plugin/migrate/source/d7/UserEntityTranslation.php b/core/modules/user/src/Plugin/migrate/source/d7/UserEntityTranslation.php
new file mode 100644
index 0000000..e4228bd
--- /dev/null
+++ b/core/modules/user/src/Plugin/migrate/source/d7/UserEntityTranslation.php
@@ -0,0 +1,78 @@
+<?php
+
+namespace Drupal\user\Plugin\migrate\source\d7;
+
+use Drupal\migrate\Row;
+use Drupal\migrate_drupal\Plugin\migrate\source\d7\FieldableEntity;
+
+/**
+ * Drupal 7 user entity translations source from database.
+ *
+ * @MigrateSource(
+ *   id = "d7_user_entity_translation",
+ *   source_module = "entity_translation"
+ * )
+ */
+class UserEntityTranslation extends FieldableEntity {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function query() {
+    $query = $this->select('entity_translation', 'et')
+      ->fields('et', [
+        'entity_id',
+        'language',
+        'source',
+      ])
+      ->condition('et.entity_type', 'user')
+      ->condition('et.source', '', '<>');
+
+    return $query;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function prepareRow(Row $row) {
+    $uid = $row->getSourceProperty('entity_id');
+    $language = $row->getSourceProperty('language');
+
+    // Get Field API field values.
+    foreach ($this->getFields('user') as $field_name => $field) {
+      // Ensure we're using the right language if the entity is translatable.
+      $field_language = $field['translatable'] ? $language : NULL;
+      $row->setSourceProperty($field_name, $this->getFieldValues('user', $field_name, $uid, NULL, $field_language));
+    }
+
+    return parent::prepareRow($row);
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function fields() {
+    return [
+      'entity_id' => $this->t('Entity ID'),
+      'language' => $this->t('User translation language'),
+      'source' => $this->t('User translation source language'),
+    ];
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getIds() {
+    return [
+      'entity_id' => [
+        'type' => 'integer',
+        'alias' => 'et',
+      ],
+      'language' => [
+        'type' => 'string',
+        'alias' => 'et',
+      ],
+    ];
+  }
+
+}
diff --git a/core/modules/user/tests/src/Kernel/Migrate/d7/MigrateUserTest.php b/core/modules/user/tests/src/Kernel/Migrate/d7/MigrateUserTest.php
index bbfc41d..a713e49 100644
--- a/core/modules/user/tests/src/Kernel/Migrate/d7/MigrateUserTest.php
+++ b/core/modules/user/tests/src/Kernel/Migrate/d7/MigrateUserTest.php
@@ -24,6 +24,7 @@ class MigrateUserTest extends MigrateDrupal7TestBase {
    */
   public static $modules = [
     'comment',
+    'content_translation',
     'datetime',
     'file',
     'image',
@@ -59,6 +60,7 @@ protected function setUp() {
       'd7_field',
       'd7_field_instance',
       'd7_user',
+      'd7_user_entity_translation',
     ]);
   }
 
@@ -81,8 +83,10 @@ protected function setUp() {
    *   The last login time.
    * @param bool $blocked
    *   Whether or not the account is blocked.
-   * @param string $langcode
-   *   The user account's language code.
+   * @param string $entity_langcode
+   *   The user entity language code.
+   * @param string $prefered_langcode
+   *   The user prefered language code.
    * @param string $timezone
    *   The user account's timezone name.
    * @param string $init
@@ -96,7 +100,7 @@ protected function setUp() {
    * @param bool $has_picture
    *   (optional) Whether the user is expected to have a picture attached.
    */
-  protected function assertEntity($id, $label, $mail, $password, $created, $access, $login, $blocked, $langcode, $timezone, $init, $roles, $field_integer, $field_file_target_id = FALSE, $has_picture = FALSE) {
+  protected function assertEntity($id, $label, $mail, $password, $created, $access, $login, $blocked, $entity_langcode, $prefered_langcode, $timezone, $init, $roles, $field_integer, $field_file_target_id = FALSE, $has_picture = FALSE) {
     /** @var \Drupal\user\UserInterface $user */
     $user = User::load($id);
     $this->assertTrue($user instanceof UserInterface);
@@ -115,20 +119,20 @@ protected function assertEntity($id, $label, $mail, $password, $created, $access
     // test if the value was imported correctly.
     $language_manager = $this->container->get('language_manager');
     $default_langcode = $language_manager->getDefaultLanguage()->getId();
-    if ($langcode == '') {
+    if ($prefered_langcode == '') {
       $this->assertSame('en', $user->langcode->value);
       $this->assertSame($default_langcode, $user->preferred_langcode->value);
       $this->assertSame($default_langcode, $user->preferred_admin_langcode->value);
     }
-    elseif ($language_manager->getLanguage($langcode) === NULL) {
+    elseif ($language_manager->getLanguage($prefered_langcode) === NULL) {
       $this->assertSame($default_langcode, $user->langcode->value);
       $this->assertSame($default_langcode, $user->preferred_langcode->value);
       $this->assertSame($default_langcode, $user->preferred_admin_langcode->value);
     }
     else {
-      $this->assertSame($langcode, $user->langcode->value);
-      $this->assertSame($langcode, $user->preferred_langcode->value);
-      $this->assertSame($langcode, $user->preferred_admin_langcode->value);
+      $this->assertSame($entity_langcode, $user->langcode->value);
+      $this->assertSame($prefered_langcode, $user->preferred_langcode->value);
+      $this->assertSame($prefered_langcode, $user->preferred_admin_langcode->value);
     }
 
     $this->assertSame($timezone, $user->getTimeZone());
@@ -170,10 +174,21 @@ public function testUser() {
         $roles[] = reset($role);
       }
 
+      $entity_translation = Database::getConnection('default', 'migrate')
+        ->select('entity_translation', 'et')
+        ->fields('et', ['language'])
+        ->condition('et.entity_type', 'user')
+        ->condition('et.entity_id', $source->uid)
+        ->condition('et.source', '')
+        ->execute()
+        ->fetchField();
+      $entity_language = $entity_translation ?: $source->language;
+
       $field_integer = Database::getConnection('default', 'migrate')
         ->select('field_data_field_integer', 'fi')
         ->fields('fi', ['field_integer_value'])
         ->condition('fi.entity_id', $source->uid)
+        ->condition('fi.language', $entity_language)
         ->execute()
         ->fetchCol();
       $field_integer = !empty($field_integer) ? $field_integer : NULL;
@@ -194,6 +209,7 @@ public function testUser() {
         $source->access,
         $source->login,
         $source->status,
+        $entity_language,
         $source->language,
         $source->timezone,
         $source->init,
@@ -218,4 +234,25 @@ public function testUser() {
     }
   }
 
+  /**
+   * Tests the Drupal 7 user entity translations to Drupal 8 migration.
+   */
+  public function testUserEntityTranslations() {
+    // Test that fields translated with Entity Translation are migrated.
+    $user = User::load(2);
+    $this->assertSame('99', $user->field_integer->value);
+    $user_fr = $user->getTranslation('fr');
+    $this->assertSame('9', $user_fr->field_integer->value);
+    $user_is = $user->getTranslation('is');
+    $this->assertSame('1', $user_is->field_integer->value);
+
+    // Test that untranslatable properties are the same as the source language.
+    $this->assertSame($user->label(), $user_fr->label());
+    $this->assertSame($user->label(), $user_is->label());
+    $this->assertSame($user->getEmail(), $user_fr->getEmail());
+    $this->assertSame($user->getEmail(), $user_is->getEmail());
+    $this->assertSame($user->getPassword(), $user_fr->getPassword());
+    $this->assertSame($user->getPassword(), $user_is->getPassword());
+  }
+
 }
diff --git a/core/modules/user/tests/src/Kernel/Plugin/migrate/source/d7/UserEntityTranslationTest.php b/core/modules/user/tests/src/Kernel/Plugin/migrate/source/d7/UserEntityTranslationTest.php
new file mode 100644
index 0000000..bfd377d
--- /dev/null
+++ b/core/modules/user/tests/src/Kernel/Plugin/migrate/source/d7/UserEntityTranslationTest.php
@@ -0,0 +1,185 @@
+<?php
+
+namespace Drupal\Tests\user\Kernel\Plugin\migrate\source\d7;
+
+use Drupal\Tests\migrate\Kernel\MigrateSqlSourceTestBase;
+
+/**
+ * Tests D7 user entity translation source plugin.
+ *
+ * @covers \Drupal\user\Plugin\migrate\source\d7\UserEntityTranslation
+ *
+ * @group user
+ */
+class UserEntityTranslationTest extends MigrateSqlSourceTestBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public static $modules = ['user', 'migrate_drupal'];
+
+  /**
+   * {@inheritdoc}
+   */
+  public function providerSource() {
+    $tests = [];
+
+    // The source data.
+    $tests[0]['source_data']['entity_translation'] = [
+      [
+        'entity_type' => 'user',
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'en',
+        'source' => '',
+        'uid' => 1,
+        'status' => 1,
+        'translate' => 0,
+        'created' => 1531343498,
+        'changed' => 1531343498,
+      ],
+      [
+        'entity_type' => 'user',
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'fr',
+        'source' => 'en',
+        'uid' => 1,
+        'status' => 1,
+        'translate' => 0,
+        'created' => 1531343508,
+        'changed' => 1531343508,
+      ],
+      [
+        'entity_type' => 'user',
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'es',
+        'source' => 'en',
+        'uid' => 1,
+        'status' => 1,
+        'translate' => 0,
+        'created' => 1531343456,
+        'changed' => 1531343456,
+      ],
+    ];
+    $tests[0]['source_data']['field_config'] = [
+      [
+        'id' => 1,
+        'field_name' => 'field_test',
+        'type' => 'text',
+        'module' => 'text',
+        'active' => 1,
+        'storage_type' => 'field_sql_storage',
+        'storage_module' => 'field_sql_storage',
+        'storage_active' => 1,
+        'locked' => 1,
+        'data' => 'a:0:{}',
+        'cardinality' => 1,
+        'translatable' => 1,
+        'deleted' => 0,
+      ],
+    ];
+    $tests[0]['source_data']['field_config_instance'] = [
+      [
+        'id' => 1,
+        'field_id' => 1,
+        'field_name' => 'field_test',
+        'entity_type' => 'user',
+        'bundle' => 'user',
+        'data' => 'a:0:{}',
+        'deleted' => 0,
+      ],
+    ];
+    $tests[0]['source_data']['field_data_field_test'] = [
+      [
+        'entity_type' => 'user',
+        'bundle' => 'user',
+        'deleted' => 0,
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'en',
+        'delta' => 0,
+        'field_test_value' => 'English field',
+        'field_test_format' => NULL,
+      ],
+      [
+        'entity_type' => 'user',
+        'bundle' => 'user',
+        'deleted' => 0,
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'fr',
+        'delta' => 0,
+        'field_test_value' => 'French field',
+        'field_test_format' => NULL,
+      ],
+      [
+        'entity_type' => 'user',
+        'bundle' => 'user',
+        'deleted' => 0,
+        'entity_id' => 1,
+        'revision_id' => 1,
+        'language' => 'es',
+        'delta' => 0,
+        'field_test_value' => 'Spanish field',
+        'field_test_format' => NULL,
+      ],
+    ];
+    $tests[0]['source_data']['users'] = [
+      [
+        'uid' => 1,
+        'name' => 'admin',
+        'pass' => 'password123',
+        'mail' => 'admin@example.com',
+        'theme' => '',
+        'signature' => '',
+        'signature_format' => 'filtered_html',
+        'created' => 1531343456,
+        'access' => 1531343456,
+        'login' => 1531343456,
+        'status' => 1,
+        'timezone' => 'America/New_York',
+        'language' => 'fr',
+        'picture' => 0,
+        'init' => 'admin@example.com',
+        'data' => 'a:0:{}',
+      ],
+    ];
+    $tests[0]['source_data']['users_roles'] = [
+      [
+        'uid' => 1,
+        'rid' => 3,
+      ],
+    ];
+
+    // The expected results.
+    $tests[0]['expected_data'] = [
+      [
+        'entity_id' => 1,
+        'language' => 'fr',
+        'source' => 'en',
+        'field_test' => [
+          [
+            'value' => 'French field',
+            'format' => NULL,
+          ],
+        ],
+      ],
+      [
+        'entity_id' => 1,
+        'language' => 'es',
+        'source' => 'en',
+        'field_test' => [
+          [
+            'value' => 'Spanish field',
+            'format' => NULL,
+          ],
+        ],
+      ],
+    ];
+
+    return $tests;
+  }
+
+}