diff --git a/src/modules/auth/entities/company.entity.ts b/src/modules/auth/entities/company.entity.ts
index 22b919c..38e7eca 100644
--- a/src/modules/auth/entities/company.entity.ts
+++ b/src/modules/auth/entities/company.entity.ts
@@ -14,9 +14,11 @@ import {
   UpdateDateColumn,
   Index,
   ManyToOne,
+  ManyToMany,
   JoinColumn,
 } from 'typeorm';
 import { Tenant } from '../../core/entities/tenant.entity';
+import { User } from './user.entity';
 
 @Entity({ schema: 'auth', name: 'companies' })
 @Index('idx_companies_tenant_id', ['tenantId'])
@@ -59,6 +61,9 @@ export class Company {
   @JoinColumn({ name: 'parent_company_id' })
   parentCompany: Company | null;
 
+  @ManyToMany(() => User, (user) => user.companies)
+  users: User[];
+
   @CreateDateColumn({ name: 'created_at', type: 'timestamp' })
   createdAt: Date;
 
diff --git a/src/modules/auth/entities/index.ts b/src/modules/auth/entities/index.ts
index 1dd8bd8..0c4b204 100644
--- a/src/modules/auth/entities/index.ts
+++ b/src/modules/auth/entities/index.ts
@@ -6,6 +6,7 @@ export { RefreshToken } from './refresh-token.entity';
 export { Role } from './role.entity';
 export { Permission } from './permission.entity';
 export { UserRole } from './user-role.entity';
+export { User, UserStatus } from './user.entity';
 export { Session, SessionStatus } from './session.entity';
 export { ApiKey } from './api-key.entity';
 export { PasswordReset } from './password-reset.entity';
diff --git a/src/modules/auth/entities/password-reset.entity.ts b/src/modules/auth/entities/password-reset.entity.ts
index b8d5ac5..4b8bcc3 100644
--- a/src/modules/auth/entities/password-reset.entity.ts
+++ b/src/modules/auth/entities/password-reset.entity.ts
@@ -15,7 +15,7 @@ import {
   ManyToOne,
   JoinColumn,
 } from 'typeorm';
-import { User } from '../../core/entities/user.entity';
+import { User } from './user.entity';
 
 @Entity({ schema: 'auth', name: 'password_resets' })
 @Index('idx_password_resets_user_id', ['userId'])
@@ -40,7 +40,7 @@ export class PasswordReset {
   @Column({ type: 'inet', nullable: true, name: 'ip_address' })
   ipAddress: string | null;
 
-  @ManyToOne(() => User, { onDelete: 'CASCADE' })
+  @ManyToOne(() => User, (user) => user.passwordResets, { onDelete: 'CASCADE' })
   @JoinColumn({ name: 'user_id' })
   user: User;
 
diff --git a/src/modules/auth/entities/role.entity.ts b/src/modules/auth/entities/role.entity.ts
index 08f5065..2612081 100644
--- a/src/modules/auth/entities/role.entity.ts
+++ b/src/modules/auth/entities/role.entity.ts
@@ -22,6 +22,7 @@ import {
 import { Permission } from './permission.entity';
 import { UserRole } from './user-role.entity';
 import { Tenant } from '../../core/entities/tenant.entity';
+import { User } from './user.entity';
 
 @Entity({ schema: 'auth', name: 'roles' })
 @Index('idx_roles_tenant_id', ['tenantId'])
@@ -69,6 +70,9 @@ export class Role {
   @OneToMany(() => UserRole, (userRole) => userRole.role)
   userRoles: UserRole[];
 
+  @ManyToMany(() => User, (user) => user.roles)
+  users: User[];
+
   // Audit trail
   @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
   createdAt: Date;
diff --git a/src/modules/auth/entities/session.entity.ts b/src/modules/auth/entities/session.entity.ts
index 346ffdd..ddf5904 100644
--- a/src/modules/auth/entities/session.entity.ts
+++ b/src/modules/auth/entities/session.entity.ts
@@ -15,7 +15,7 @@ import {
   ManyToOne,
   JoinColumn,
 } from 'typeorm';
-import { User } from '../../core/entities/user.entity';
+import { User } from './user.entity';
 
 export enum SessionStatus {
   ACTIVE = 'active',
@@ -70,7 +70,7 @@ export class Session {
   @Column({ type: 'jsonb', nullable: true, name: 'device_info' })
   deviceInfo: Record<string, any> | null;
 
-  @ManyToOne(() => User, { onDelete: 'CASCADE' })
+  @ManyToOne(() => User, (user) => user.sessions, { onDelete: 'CASCADE' })
   @JoinColumn({ name: 'user_id' })
   user: User;
 
diff --git a/src/modules/auth/entities/user.entity.ts b/src/modules/auth/entities/user.entity.ts
new file mode 100644
index 0000000..6d5b6bf
--- /dev/null
+++ b/src/modules/auth/entities/user.entity.ts
@@ -0,0 +1,167 @@
+/**
+ * User Entity
+ * Usuarios del sistema con autenticacion y permisos
+ * Compatible con erp-core user.entity
+ *
+ * @module Auth
+ */
+
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  Index,
+  ManyToOne,
+  ManyToMany,
+  JoinColumn,
+  JoinTable,
+  OneToMany,
+} from 'typeorm';
+import { Tenant } from '../../core/entities/tenant.entity';
+import { Role } from './role.entity';
+import { Company } from './company.entity';
+import { Session } from './session.entity';
+import { PasswordReset } from './password-reset.entity';
+
+export enum UserStatus {
+  ACTIVE = 'active',
+  INACTIVE = 'inactive',
+  SUSPENDED = 'suspended',
+  PENDING_VERIFICATION = 'pending_verification',
+}
+
+@Entity({ schema: 'auth', name: 'users' })
+@Index('idx_users_tenant_id', ['tenantId'])
+@Index('idx_users_email', ['email'])
+@Index('idx_users_status', ['status'], { where: 'deleted_at IS NULL' })
+@Index('idx_users_email_tenant', ['tenantId', 'email'])
+@Index('idx_users_created_at', ['createdAt'])
+export class User {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ type: 'uuid', nullable: false, name: 'tenant_id' })
+  tenantId: string;
+
+  @Column({ type: 'varchar', length: 255, nullable: false })
+  email: string;
+
+  @Column({ type: 'varchar', length: 255, nullable: false, name: 'password_hash' })
+  passwordHash: string;
+
+  @Column({ type: 'varchar', length: 255, nullable: false, name: 'full_name' })
+  fullName: string;
+
+  @Column({ type: 'varchar', length: 500, nullable: true, name: 'avatar_url' })
+  avatarUrl: string | null;
+
+  @Column({
+    type: 'enum',
+    enum: UserStatus,
+    default: UserStatus.ACTIVE,
+    nullable: false,
+  })
+  status: UserStatus;
+
+  @Column({ type: 'boolean', default: false, nullable: false, name: 'is_superuser' })
+  isSuperuser: boolean;
+
+  @Column({ name: 'is_superadmin', default: false })
+  isSuperadmin: boolean;
+
+  @Column({ name: 'mfa_enabled', default: false })
+  mfaEnabled: boolean;
+
+  @Column({ name: 'mfa_secret_encrypted', type: 'text', nullable: true })
+  mfaSecretEncrypted: string;
+
+  @Column({ name: 'mfa_backup_codes', type: 'text', array: true, nullable: true })
+  mfaBackupCodes: string[];
+
+  @Column({ name: 'oauth_provider', length: 50, nullable: true })
+  oauthProvider: string;
+
+  @Column({ name: 'oauth_provider_id', length: 255, nullable: true })
+  oauthProviderId: string;
+
+  @Column({
+    type: 'timestamp',
+    nullable: true,
+    name: 'email_verified_at',
+  })
+  emailVerifiedAt: Date | null;
+
+  @Column({ type: 'timestamp', nullable: true, name: 'last_login_at' })
+  lastLoginAt: Date | null;
+
+  @Column({ type: 'inet', nullable: true, name: 'last_login_ip' })
+  lastLoginIp: string | null;
+
+  @Column({ type: 'integer', default: 0, name: 'login_count' })
+  loginCount: number;
+
+  @Column({ type: 'varchar', length: 10, default: 'es' })
+  language: string;
+
+  @Column({ type: 'varchar', length: 50, default: 'America/Mexico_City' })
+  timezone: string;
+
+  @Column({ type: 'jsonb', default: {} })
+  settings: Record<string, any>;
+
+  // Relaciones
+  @ManyToOne(() => Tenant, (tenant) => tenant.users, {
+    onDelete: 'CASCADE',
+  })
+  @JoinColumn({ name: 'tenant_id' })
+  tenant: Tenant;
+
+  @ManyToMany(() => Role, (role) => role.users)
+  @JoinTable({
+    name: 'user_roles',
+    schema: 'auth',
+    joinColumn: { name: 'user_id', referencedColumnName: 'id' },
+    inverseJoinColumn: { name: 'role_id', referencedColumnName: 'id' },
+  })
+  roles: Role[];
+
+  @ManyToMany(() => Company, (company) => company.users)
+  @JoinTable({
+    name: 'user_companies',
+    schema: 'auth',
+    joinColumn: { name: 'user_id', referencedColumnName: 'id' },
+    inverseJoinColumn: { name: 'company_id', referencedColumnName: 'id' },
+  })
+  companies: Company[];
+
+  @OneToMany(() => Session, (session) => session.user)
+  sessions: Session[];
+
+  @OneToMany(() => PasswordReset, (passwordReset) => passwordReset.user)
+  passwordResets: PasswordReset[];
+
+  // Auditoria
+  @CreateDateColumn({ name: 'created_at', type: 'timestamp' })
+  createdAt: Date;
+
+  @Column({ type: 'uuid', nullable: true, name: 'created_by' })
+  createdBy: string | null;
+
+  @UpdateDateColumn({
+    name: 'updated_at',
+    type: 'timestamp',
+    nullable: true,
+  })
+  updatedAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'updated_by' })
+  updatedBy: string | null;
+
+  @Column({ type: 'timestamp', nullable: true, name: 'deleted_at' })
+  deletedAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'deleted_by' })
+  deletedBy: string | null;
+}