diff --git a/SharepointToolbox/Services/UserAccessAuditService.cs b/SharepointToolbox/Services/UserAccessAuditService.cs
new file mode 100644
index 0000000..19f98d4
--- /dev/null
+++ b/SharepointToolbox/Services/UserAccessAuditService.cs
@@ -0,0 +1,148 @@
+using SharepointToolbox.Core.Helpers;
+using SharepointToolbox.Core.Models;
+
+namespace SharepointToolbox.Services;
+
+/// <summary>
+/// Scans permissions across multiple sites via PermissionsService,
+/// then filters and transforms results into user-centric UserAccessEntry records.
+/// </summary>
+public class UserAccessAuditService : IUserAccessAuditService
+{
+    private readonly IPermissionsService _permissionsService;
+
+    private static readonly HashSet<string> HighPrivilegeLevels = new(StringComparer.OrdinalIgnoreCase)
+    {
+        "Full Control",
+        "Site Collection Administrator"
+    };
+
+    public UserAccessAuditService(IPermissionsService permissionsService)
+    {
+        _permissionsService = permissionsService;
+    }
+
+    public async Task<IReadOnlyList<UserAccessEntry>> AuditUsersAsync(
+        ISessionManager sessionManager,
+        IReadOnlyList<string> targetUserLogins,
+        IReadOnlyList<SiteInfo> sites,
+        ScanOptions options,
+        IProgress<OperationProgress> progress,
+        CancellationToken ct)
+    {
+        // Normalize target logins for case-insensitive matching.
+        // Users may be identified by email ("alice@contoso.com") or full claim
+        // ("i:0#.f|membership|alice@contoso.com"), so we match on "contains".
+        var targets = targetUserLogins
+            .Select(l => l.Trim().ToLowerInvariant())
+            .Where(l => l.Length > 0)
+            .ToHashSet();
+
+        if (targets.Count == 0)
+            return Array.Empty<UserAccessEntry>();
+
+        var allEntries = new List<UserAccessEntry>();
+
+        for (int i = 0; i < sites.Count; i++)
+        {
+            ct.ThrowIfCancellationRequested();
+            var site = sites[i];
+            progress.Report(new OperationProgress(i, sites.Count,
+                $"Scanning site {i + 1}/{sites.Count}: {site.Title}..."));
+
+            var profile = new TenantProfile
+            {
+                TenantUrl = site.Url,
+                ClientId = string.Empty, // Will be set by SessionManager from cached session
+                Name = site.Title
+            };
+
+            var ctx = await sessionManager.GetOrCreateContextAsync(profile, ct);
+            var permEntries = await _permissionsService.ScanSiteAsync(ctx, options, progress, ct);
+
+            var userEntries = TransformEntries(permEntries, targets, site);
+            allEntries.AddRange(userEntries);
+        }
+
+        progress.Report(new OperationProgress(sites.Count, sites.Count,
+            $"Audit complete: {allEntries.Count} access entries found."));
+
+        return allEntries;
+    }
+
+    /// <summary>
+    /// Transforms PermissionEntry list into UserAccessEntry list,
+    /// filtering to only entries that match target user logins.
+    /// </summary>
+    private static IEnumerable<UserAccessEntry> TransformEntries(
+        IReadOnlyList<PermissionEntry> permEntries,
+        HashSet<string> targets,
+        SiteInfo site)
+    {
+        foreach (var entry in permEntries)
+        {
+            // Split semicolon-delimited Users and UserLogins
+            var logins = entry.UserLogins.Split(';', StringSplitOptions.RemoveEmptyEntries);
+            var names = entry.Users.Split(';', StringSplitOptions.RemoveEmptyEntries);
+
+            // Split semicolon-delimited PermissionLevels
+            var permLevels = entry.PermissionLevels.Split(';', StringSplitOptions.RemoveEmptyEntries);
+
+            for (int u = 0; u < logins.Length; u++)
+            {
+                var login = logins[u].Trim();
+                var loginLower = login.ToLowerInvariant();
+                var displayName = u < names.Length ? names[u].Trim() : login;
+
+                // Check if this login matches any target user.
+                // Match by "contains" because SharePoint claims may wrap the email:
+                //   "i:0#.f|membership|alice@contoso.com" contains "alice@contoso.com"
+                bool isTarget = targets.Any(t =>
+                    loginLower.Contains(t) || t.Contains(loginLower));
+
+                if (!isTarget) continue;
+
+                // Determine access type
+                var accessType = ClassifyAccessType(entry);
+
+                // Emit one UserAccessEntry per permission level
+                foreach (var level in permLevels)
+                {
+                    var trimmedLevel = level.Trim();
+                    if (string.IsNullOrEmpty(trimmedLevel)) continue;
+
+                    yield return new UserAccessEntry(
+                        UserDisplayName: displayName,
+                        UserLogin: login,
+                        SiteUrl: site.Url,
+                        SiteTitle: site.Title,
+                        ObjectType: entry.ObjectType,
+                        ObjectTitle: entry.Title,
+                        ObjectUrl: entry.Url,
+                        PermissionLevel: trimmedLevel,
+                        AccessType: accessType,
+                        GrantedThrough: entry.GrantedThrough,
+                        IsHighPrivilege: HighPrivilegeLevels.Contains(trimmedLevel),
+                        IsExternalUser: PermissionEntryHelper.IsExternalUser(login));
+                }
+            }
+        }
+    }
+
+    /// <summary>
+    /// Classifies a PermissionEntry into Direct, Group, or Inherited access type.
+    /// </summary>
+    private static AccessType ClassifyAccessType(PermissionEntry entry)
+    {
+        // Inherited: object does not have unique permissions
+        if (!entry.HasUniquePermissions)
+            return AccessType.Inherited;
+
+        // Group: GrantedThrough starts with "SharePoint Group:"
+        if (entry.GrantedThrough.StartsWith("SharePoint Group:", StringComparison.OrdinalIgnoreCase))
+            return AccessType.Group;
+
+        // Direct: unique permissions, granted directly
+        return AccessType.Direct;
+    }
+}