--- /dev/null
+<?php
+
+namespace Drupal\user\Plugin\migrate\source\d7;
+
+use Drupal\migrate\Row;
+use Drupal\migrate_drupal\Plugin\migrate\source\d7\FieldableEntity;
+
+/**
+ * Provides Drupal 7 user entity translations source plugin.
+ *
+ * @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')
+ ->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_type' => $this->t('The entity type this translation relates to'),
+ 'entity_id' => $this->t('The entity id this translation relates to'),
+ 'revision_id' => $this->t('The entity revision id this translation relates to'),
+ 'language' => $this->t('The target language for this translation.'),
+ 'source' => $this->t('The source language from which this translation was created.'),
+ 'uid' => $this->t('The author of this translation.'),
+ 'status' => $this->t('Boolean indicating whether the translation is published (visible to non-administrators).'),
+ 'translate' => $this->t('A boolean indicating whether this translation needs to be updated.'),
+ 'created' => $this->t('The Unix timestamp when the translation was created.'),
+ 'changed' => $this->t('The Unix timestamp when the translation was most recently saved.'),
+ ];
+ }
+
+ /**
+ * {@inheritdoc}
+ */
+ public function getIds() {
+ return [
+ 'entity_id' => [
+ 'type' => 'integer',
+ ],
+ 'language' => [
+ 'type' => 'string',
+ ],
+ ];
+ }
+
+}