diff --git a/entities/user.inc b/entities/user.inc
new file mode 100644
index 0000000..fa502a5
--- /dev/null
+++ b/entities/user.inc
@@ -0,0 +1,171 @@
+<?php
+
+/**
+ * Class DefaultContentUserMigration
+ * A class common to all DefaultContent migrations of entity type 'User'
+ */
+class DefaultContentUserMigration extends DrupalUser7Migration {
+  private $references = array();
+
+  public function __construct(array $arguments) {
+    // Override map with UUID
+    $map = $this->map = new MigrateSQLMap($arguments['machine_name'],
+      array(
+        'uuid' => array(
+          'type' => 'varchar',
+          'length' => 255,
+          'not null' => TRUE,
+          'description' => 'Source UUID',
+          'alias' => 'uuuid',
+        ),
+      ),
+      MigrateDestinationUser::getKeySchema()
+    );
+    parent::__construct($arguments);
+    if (isset($map)) {
+      $this->map = $map;
+    }
+    $this->source = new MigrateSourcePHP($arguments['source_file']);
+    if ($this->source->computeCount() == 0) {
+      return;
+    }
+
+    $common = new MigrateDefaultContentCommon();
+    // Assume a 1:1 mapping of fieldnames.
+    $common->setFieldMapping($this);
+
+    // @TODO user->uid / user references
+    // @TODO find some way to document unmapped pseudo-fields
+    // Do not map the uid from source to the destination, they shouldn't need to be the same.
+    $this->removeFieldMapping('uid');
+  }
+
+  /**
+   * @param $row
+   *
+   * @return bool|void
+   */
+  public function prepareRow($row) {
+    $common = new MigrateDefaultContentCommon();
+
+    // Map the user's roles.
+    // Import roles via features.
+    $source_id = $row->uid;
+    $role_names = array_values($row->roles);
+    $query = db_select('role', 'r')
+      ->fields('r', array('rid', 'name'))
+      ->condition('r.name', $role_names, 'IN');
+    $results = $query->execute();
+
+    // Add the authenticated role. All users have this role.
+    $roles = array('2' => '2');
+    foreach ($results as $result_row) {
+      $roles[$result_row->rid] = $result_row->rid;
+    }
+    $row->roles = $roles;
+
+    // Remove the path array if pathauto = 1 to prevent double url aliases for entity
+    if (isset($row->path) && isset($row->pathauto) && $row->pathauto) {
+      unset($row->path);
+    }
+
+    foreach ($row as $field_name => $field_value) {
+      $common->prepareField($row->{$field_name}, $field_name, $this);
+    }
+  }
+
+  /**
+   * @param $entity_id
+   */
+  public function prepareRollback($entity_id) {
+    if (!is_array($entity_id)) {
+      $entity_id = array($entity_id);
+    }
+    $entity_uuid = entity_get_uuid_by_id('user', $entity_id);
+    // Code to execute before an entity has been rolled back
+    // Remove references that don't need resolving anymore
+    $existing_references = variable_get('defaultcontent_references', array());
+    foreach ($existing_references as $target_id => $references) {
+      foreach ($references as $key => $reference) {
+        if ($reference['source_uuid'] == current($entity_uuid)) {
+          unset($existing_references[$target_id][$key]);
+        }
+      }
+      if (empty($existing_references[$target_id])) {
+        unset($existing_references[$target_id]);
+      }
+    }
+    variable_set('defaultcontent_references', $existing_references);
+ }
+
+  /**
+   * @param $account
+   * @param $row
+   */
+  public function complete($account, $row)  {
+    parent::complete($account, $row);
+    // Store unresolved referenced, to be retreived in later migrations
+    $existing_references = variable_get('defaultcontent_references', array());
+    // Now that we know the uuid of this entity, add it to the recorded references
+    if (!empty($this->references)) {
+      foreach ($this->references as $target_id => $references) {
+        foreach ($references as $key => &$reference) {
+          $reference['source_uuid'] = $entity->uuid;
+          $existing_references[$target_id][] = $reference;
+        }
+      }
+      variable_set('defaultcontent_references', $existing_references);
+    }
+    if (!empty($existing_references)) {
+      // Attempt to resolve references
+      $this->resolveReferences($account, $existing_references);
+    }
+  }
+
+  /**
+   * Given an array of reference-info for a particular field, adds this
+   * to the references array.
+   * @param $reference
+   * @internal param $references
+   */
+  public function addReference($reference) {
+    $this->references[$reference['target_id']][] = $reference;
+  }
+
+
+  /**
+   * Given an entity and an array of unresolved references, add references
+   * to that entity to previously migrated objects.
+   *
+   * @param $entity
+   *  The fully migrated entity object
+   * @param $references
+   *  The array of references to check
+   */
+  private function resolveReferences($entity, $references) {
+    if (isset($references[$entity->uuid])) {
+      foreach ($references[$entity->uuid] as $reference) {
+        // Entity_uuid_load changes all references to normal IDs back to uuid,
+        // so we need to fetch the entity using the normal entity_load instead
+        $ids = entity_get_id_by_uuid($reference['entity_type'], array($reference['source_uuid']));
+        $referencing_entity = reset(entity_load($reference['entity_type'], $ids));
+        if (empty($referencing_entity)) {
+          return;
+        }
+        $entity_wrapper = entity_metadata_wrapper('user', $entity);
+        $re_wrapper = entity_metadata_wrapper($reference['entity_type'], $referencing_entity);
+        $id = $entity_wrapper->getIdentifier();
+        if ($re_wrapper->{$reference['field_name']} instanceof EntityDrupalWrapper) {
+          $re_wrapper->{$reference['field_name']} = intval($id);
+        }
+        else {
+          $re_wrapper->{$reference['field_name']}[$reference['field_delta']] = intval($id);
+        }
+        $re_wrapper->save();
+      }
+      unset($references[$entity->uuid]);
+      unset($this->references[$entity->uuid]);
+      variable_set('defaultcontent_references', $references);
+    }
+  }
+}
diff --git a/examples/user.inc b/examples/user.inc
new file mode 100644
index 0000000..94e9b07
--- /dev/null
+++ b/examples/user.inc
@@ -0,0 +1,24 @@
+<?php
+
+return array(
+  '64ac1442-e454-4112-974c-87481050e2d5' => (object) array(
+      'uid' => '1',
+      'name' => 'exampleuser',
+      'pass' => '',
+      'mail' => 'exampleuser@localhost.localdomain',
+      'theme' => '',
+      'signature' => '',
+      'signature_format' => 'wysiwyg_html',
+      'created' => '1418615300',
+      'access' => '0',
+      'login' => '0',
+      'status' => '0',
+      'timezone' => NULL,
+      'language' => '',
+      'picture' => NULL,
+      'init' => 'exampleuser@localhost.localdomain',
+      'data' => FALSE,
+      'uuid' => '64ac1442-e454-4112-974c-87481050e2d5',
+      'roles' => array(),
+    ),
+);
diff --git a/migrate_defaultcontent.info b/migrate_defaultcontent.info
index 01a1eac..fa3853d 100644
--- a/migrate_defaultcontent.info
+++ b/migrate_defaultcontent.info
@@ -11,5 +11,6 @@ files[] = migrate_defaultcontent.migrate.inc
 files[] = includes/migrate_defaultcontent.common.inc
 files[] = entities/node.inc
 files[] = entities/taxonomy_term.inc
+files[] = entities/user.inc
 files[] = entities/field_collection.inc
 files[] = includes/migrate_source_php.inc