diff --git a/docs/data-sources/users.md b/docs/data-sources/users.md
new file mode 100644
index 0000000..8f8fbca
--- /dev/null
+++ b/docs/data-sources/users.md
@@ -0,0 +1,39 @@
+---
+# generated by https://github.com/hashicorp/terraform-plugin-docs
+page_title: "looker_users Data Source - terraform-provider-looker"
+subcategory: ""
+description: |-
+  
+---
+
+# looker_users (Data Source)
+
+
+
+## Example Usage
+
+```terraform
+data "looker_users" "looker_users" {
+}
+```
+
+<!-- schema generated by tfplugindocs -->
+## Schema
+
+### Read-Only
+
+- `id` (String) The unique identifier for the resource.
+- `users` (List of Object) (see [below for nested schema](#nestedatt--users))
+
+<a id="nestedatt--users"></a>
+### Nested Schema for `users`
+
+Read-Only:
+
+- `email` (String)
+- `first_name` (String)
+- `id` (String)
+- `is_disabled` (Boolean)
+- `last_name` (String)
+
+
diff --git a/examples/data-sources/looker_users/data-source.tf b/examples/data-sources/looker_users/data-source.tf
new file mode 100644
index 0000000..1f9118b
--- /dev/null
+++ b/examples/data-sources/looker_users/data-source.tf
@@ -0,0 +1,2 @@
+data "looker_users" "looker_users" {
+}
diff --git a/pkg/looker/data_source_users.go b/pkg/looker/data_source_users.go
new file mode 100644
index 0000000..7d48a18
--- /dev/null
+++ b/pkg/looker/data_source_users.go
@@ -0,0 +1,85 @@
+package looker
+
+import (
+	"context"
+	"sort"
+	"strings"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/diag"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/schema"
+	apiclient "github.com/looker-open-source/sdk-codegen/go/sdk/v4"
+)
+
+func dataSourceUsers() *schema.Resource {
+	return &schema.Resource{
+		ReadContext: dataSourceUsersRead,
+		Schema: map[string]*schema.Schema{
+			"id": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The unique identifier for the resource.",
+			},
+			"users": {
+				Type:     schema.TypeList,
+				Computed: true,
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"id": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"email": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"first_name": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"last_name": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"is_disabled": {
+							Type:     schema.TypeBool,
+							Computed: true,
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func dataSourceUsersRead(ctx context.Context, d *schema.ResourceData, m interface{}) diag.Diagnostics {
+	client := m.(*apiclient.LookerSDK)
+	request := apiclient.RequestAllUsers{}
+	users, err := client.AllUsers(request, nil)
+
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	userList := make([]map[string]interface{}, len(users))
+	userEmails := make([]string, len(users))
+	for i, user := range users {
+		userList[i] = map[string]interface{}{
+			"id":          *user.Id,
+			"email":       *user.Email,
+			"first_name":  *user.FirstName,
+			"last_name":   *user.LastName,
+			"is_disabled": *user.IsDisabled,
+		}
+		userEmails[i] = *user.Email
+	}
+
+	if err := d.Set("users", userList); err != nil {
+		return diag.FromErr(err)
+	}
+
+	// Generate a hash of the user emails to use as the resource ID
+	sort.Strings(userEmails)
+	d.SetId(hash(strings.Join(userEmails, ",")))
+
+	return nil
+}
diff --git a/pkg/looker/data_source_users_test.go b/pkg/looker/data_source_users_test.go
new file mode 100644
index 0000000..09f846d
--- /dev/null
+++ b/pkg/looker/data_source_users_test.go
@@ -0,0 +1,36 @@
+package looker
+
+import (
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+)
+
+func TestAccDataSourceUsers(t *testing.T) {
+	dataSourceName := "data.looker_users.test"
+	resource.Test(t, resource.TestCase{
+		PreCheck:  func() { testAccPreCheck(t) },
+		Providers: testAccProviders,
+		Steps: []resource.TestStep{
+			{
+				Config: testAccDataSourceUsersConfig(),
+				Check: resource.ComposeTestCheckFunc(
+					resource.TestCheckResourceAttrSet(dataSourceName, "id"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.#"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.0.id"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.0.email"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.0.first_name"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.0.last_name"),
+					resource.TestCheckResourceAttrSet(dataSourceName, "users.0.is_disabled"),
+				),
+			},
+		},
+	})
+}
+
+func testAccDataSourceUsersConfig() string {
+	return `
+data "looker_users" "test" {
+}
+`
+}
diff --git a/pkg/looker/provider.go b/pkg/looker/provider.go
index 063944d..2b459c1 100644
--- a/pkg/looker/provider.go
+++ b/pkg/looker/provider.go
@@ -65,6 +65,9 @@ func Provider() *schema.Provider {
 			"looker_connection":                 resourceConnection(),
 			"looker_lookml_model":               resourceLookMLModel(),
 		},
+		DataSourcesMap: map[string]*schema.Resource{
+			"looker_users": dataSourceUsers(),
+		},
 
 		ConfigureContextFunc: providerConfigure,
 	}