diff --git a/internal/providers/pluginfw/resources/user/data_users.go b/internal/providers/pluginfw/resources/user/data_users.go
new file mode 100644
index 0000000000..851cb77f53
--- /dev/null
+++ b/internal/providers/pluginfw/resources/user/data_users.go
@@ -0,0 +1,93 @@
+package user
+
+import (
+	"context"
+
+	"github.com/databricks/terraform-provider-databricks/common"
+	pluginfwcommon "github.com/databricks/terraform-provider-databricks/internal/providers/pluginfw/common"
+	"github.com/databricks/terraform-provider-databricks/internal/providers/pluginfw/tfschema"
+	"github.com/hashicorp/terraform-plugin-framework/datasource"
+	"github.com/hashicorp/terraform-plugin-framework/datasource/schema"
+	"github.com/hashicorp/terraform-plugin-framework/diag"
+	"github.com/hashicorp/terraform-plugin-framework/types"
+)
+
+func DataSourceUsers() datasource.DataSource {
+	return &UsersDataSource{}
+}
+
+var _ datasource.DataSourceWithConfigure = &UsersDataSource{}
+
+type UsersDataSource struct {
+	Client *common.DatabricksClient
+}
+
+type UserData struct {
+	Id          types.String `tfsdk:"id,omitempty" tf:"computed"`
+	UserName    types.String `tfsdk:"user_name,omitempty" tf:"computed"`
+	DisplayName types.String `tfsdk:"display_name,omitempty" tf:"computed"`
+}
+
+type UsersInfo struct {
+	DisplayNameContains string     `json:"display_name_contains,omitempty" tf:"computed"`
+	UserNameContains    string     `json:"user_name_contains,omitempty" tf:"computed"`
+	Users               []UserData `json:"users,omitempty" tf:"computed"` // TODO: use  UserData[] or []iam_tf.ListAccountUserResponse / []iam_tf.ListUserResponse?
+}
+
+func (d *UsersDataSource) Metadata(ctx context.Context, req datasource.MetadataRequest, resp *datasource.MetadataResponse) {
+	resp.TypeName = "databricks_users"
+}
+
+func (d *UsersDataSource) Schema(ctx context.Context, req datasource.SchemaRequest, resp *datasource.SchemaResponse) {
+	attrs, blocks := tfschema.DataSourceStructToSchemaMap(UsersInfo{}, nil)
+	resp.Schema = schema.Schema{
+		Attributes: attrs,
+		Blocks:     blocks,
+	}
+}
+
+func (d *UsersDataSource) Configure(_ context.Context, req datasource.ConfigureRequest, resp *datasource.ConfigureResponse) {
+	if d.Client == nil {
+		d.Client = pluginfwcommon.ConfigureDataSource(req, resp)
+	}
+}
+
+// AppendDiagAndCheckErrors is a helper function that simplifies error handling by combining the appending of diagnostics and the checking of errors in a single step.
+// It is particularly useful in data source and resource read operations where you want to append diagnostics and immediately determine if an error has occurred.
+func AppendDiagAndCheckErrors(resp *datasource.ReadResponse, diags diag.Diagnostics) bool {
+	resp.Diagnostics.Append(diags...)
+	return resp.Diagnostics.HasError()
+}
+
+func validateFilters(data *UsersInfo) diag.Diagnostics {
+	if data.DisplayNameContains != "" && data.UserNameContains != "" {
+		return diag.Diagnostics{diag.NewErrorDiagnostic("Invalid configuration", "Exactly one of display_name_contains or user_name_contains should be specified, not both.")}
+	}
+	return nil
+}
+
+func (d *UsersDataSource) Read(ctx context.Context, req datasource.ReadRequest, resp *datasource.ReadResponse) {
+	var userInfo UsersInfo
+
+	diags := req.Config.Get(ctx, &userInfo)
+	diags = append(diags, validateFilters(&userInfo)...)
+
+	if AppendDiagAndCheckErrors(resp, diags) {
+		return
+	}
+
+	if d.Client.Config.IsAccountClient() {
+		a, diags := d.Client.GetAccountClient()
+		if AppendDiagAndCheckErrors(resp, diags) {
+			return
+		}
+		// TODO: Add retrieval of iterator at the account level.
+	} else {
+		w, diags := d.Client.GetWorkspaceClient()
+		if AppendDiagAndCheckErrors(resp, diags) {
+			return
+		}
+		// TODO: Add retreival of iterator at the workspace level.
+	}
+	// TODO: Continue setting the datasource.
+}
diff --git a/internal/providers/pluginfw/resources/user/data_users_acc_test.go b/internal/providers/pluginfw/resources/user/data_users_acc_test.go
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/internal/providers/pluginfw/resources/user/data_users_test.go b/internal/providers/pluginfw/resources/user/data_users_test.go
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/scim/data_users.go b/scim/data_users.go
index b3fcd03782..ccd43dc6bf 100755
--- a/scim/data_users.go
+++ b/scim/data_users.go
@@ -4,7 +4,6 @@ import (
 	"context"
 	"fmt"
 
-	"github.com/databricks/databricks-sdk-go"
 	"github.com/databricks/databricks-sdk-go/service/iam"
 	"github.com/databricks/terraform-provider-databricks/common"
 )
@@ -23,7 +22,7 @@ func DataSourceUsers() common.Resource {
 		Users               []UserInfo `json:"users,omitempty" tf:"computed"`
 	}
 
-	return common.AccountData(func(ctx context.Context, data *DataUsers, acc *databricks.AccountClient) error {
+	return common.Data(func(ctx context.Context, data *DataUsers, c *common.DatabricksClient) error {
 		listRequest := iam.ListAccountUsersRequest{
 			Attributes: "id,userName,displayName",
 		}