diff --git a/terraform/iam/users/.terraform.lock.hcl b/terraform/iam/users/.terraform.lock.hcl
new file mode 100644
index 0000000..cf00880
--- /dev/null
+++ b/terraform/iam/users/.terraform.lock.hcl
@@ -0,0 +1,25 @@
+# This file is maintained automatically by "terraform init".
+# Manual edits may be lost in future updates.
+
+provider "registry.terraform.io/hashicorp/aws" {
+  version     = "5.34.0"
+  constraints = "~> 5.0"
+  hashes = [
+    "h1:Tbq6dKE+XyXmkup6+7eQj2vH+eCJipk8R3VXhebVYi4=",
+    "zh:01bb20ae12b8c66f0cacec4f417a5d6741f018009f3a66077008e67cce127aa4",
+    "zh:3b0c9bdbbf846beef2c9573fc27898ceb71b69cf9d2f4b1dd2d0c2b539eab114",
+    "zh:5226ecb9c21c2f6fbf1d662ac82459ffcd4ad058a9ea9c6200750a21a80ca009",
+    "zh:6021b905d9b3cd3d7892eb04d405c6fa20112718de1d6ef7b9f1db0b0c97721a",
+    "zh:9b12af85486a96aedd8d7984b0ff811a4b42e3d88dad1a3fb4c0b580d04fa425",
+    "zh:9e61b8e0ccf923979cd2dc1f1140dbcb02f92248578e10c1996f560b6306317c",
+    "zh:ad6bf62cdcf531f2f92f6416822918b7ba2af298e4a0065c6baf44991fda982d",
+    "zh:b698b041ef38837753bbe5265dddbc70b76e8b8b34c5c10876e6aab0eb5eaf63",
+    "zh:bb799843c534f6a3f072a99d93a3b53ff97c58a96742be15518adf8127706784",
+    "zh:cebee0d942c37cd3b21e9050457cceb26d0a6ea886b855dab64bb67d78f863d1",
+    "zh:e061fdd1cb99e7c81fb4485b41ae000c6792d38f73f9f50aed0d3d5c2ce6dcfb",
+    "zh:eeb4943f82734946362696928336357cd1d36164907ae5905da0316a67e275e1",
+    "zh:ef09b6ad475efa9300327a30cbbe4373d817261c8e41e5b7391750b16ef4547d",
+    "zh:f01aab3881cd90b3f56da7c2a75f83da37fd03cc615fc5600a44056a7e0f9af7",
+    "zh:fcd0f724ebc4b56a499eb6c0fc602de609af18a0d578befa2f7a8df155c55550",
+  ]
+}
diff --git a/terraform/iam/users/main.tf b/terraform/iam/users/main.tf
new file mode 100644
index 0000000..26f0296
--- /dev/null
+++ b/terraform/iam/users/main.tf
@@ -0,0 +1,9 @@
+provider "aws" {
+  region = var.aws_region
+}
+
+module "users" {
+  source    = "./modules"
+  aws_region = var.aws_region
+  iam_users  = var.iam_users
+}
diff --git a/terraform/iam/users/modules/users.tf b/terraform/iam/users/modules/users.tf
new file mode 100644
index 0000000..1b79f44
--- /dev/null
+++ b/terraform/iam/users/modules/users.tf
@@ -0,0 +1,28 @@
+variable "aws_region" {}
+variable "iam_users" {}
+
+# provider "aws" {
+#   region = var.aws_region
+# }
+
+locals {
+  user_policies = flatten([for name, policies in var.iam_users : [for policy in policies.policies : { user = name, policy = policy }]])
+  users = toset([for user in local.user_policies : user.user])
+}
+
+resource "aws_iam_user" "iam_user" {
+  for_each = local.users
+
+  name = each.key
+}
+
+resource "aws_iam_user_policy_attachment" "policy_attachment" {
+  count = length(local.user_policies)
+
+  user       = aws_iam_user.iam_user[local.user_policies[count.index].user].name
+  policy_arn = local.user_policies[count.index].policy
+}
+
+# output "users_result" {
+#   value = local.user_policies
+# }
\ No newline at end of file
diff --git a/terraform/iam/users/outputs.tf b/terraform/iam/users/outputs.tf
new file mode 100644
index 0000000..dbcd718
--- /dev/null
+++ b/terraform/iam/users/outputs.tf
@@ -0,0 +1,3 @@
+# output "users_result" {
+#   value = module.users.users_result
+# }
diff --git a/terraform/iam/users/variables.tf b/terraform/iam/users/variables.tf
new file mode 100644
index 0000000..71d6dbd
--- /dev/null
+++ b/terraform/iam/users/variables.tf
@@ -0,0 +1,44 @@
+variable "aws_region" {
+  default     = "ap-northeast-2"
+}
+
+variable "iam_users" {
+  type = map(object({
+    policies = list(string)
+  }))
+  default = {
+    dsk-devops = {
+      policies = [
+        "arn:aws:iam::aws:policy/AmazonS3FullAccess",
+        "arn:aws:iam::aws:policy/AmazonEC2FullAccess"
+      ]
+    }
+  }
+}
+
+# variable "iam_users" {
+#   type = map(object({
+#     policies = list(string)
+#   }))
+#   default = {
+#     dsk-devops = {
+#       policies = [
+#         "arn:aws:iam::aws:policy/AmazonS3FullAccess",
+#         "arn:aws:iam::aws:policy/AmazonEC2ReadOnlyAccess"
+#       ]
+#     },
+#     dsk-developer = {
+#       policies = ["arn:aws:iam::aws:policy/AmazonEC2ReadOnlyAccess"]
+#     },
+#     dsk-readonly = {
+#       policies = [
+#         "arn:aws:iam::aws:policy/AmazonEC2ReadOnlyAccess"
+#       ]
+#     },
+#     dsk-s3-uploader = {
+#       policies = [
+#         "arn:aws:iam::aws:policy/AmazonS3FullAccess"
+#       ]
+#     }
+#   }
+# }
\ No newline at end of file
diff --git a/terraform/identity-access-management/users/version.tf b/terraform/iam/users/version.tf
similarity index 100%
rename from terraform/identity-access-management/users/version.tf
rename to terraform/iam/users/version.tf
diff --git a/terraform/identity-access-management/users/.terraform.lock.hcl b/terraform/identity-access-management/users/.terraform.lock.hcl
deleted file mode 100644
index 800bb1e..0000000
--- a/terraform/identity-access-management/users/.terraform.lock.hcl
+++ /dev/null
@@ -1,25 +0,0 @@
-# This file is maintained automatically by "terraform init".
-# Manual edits may be lost in future updates.
-
-provider "registry.terraform.io/hashicorp/aws" {
-  version     = "5.33.0"
-  constraints = "~> 5.0"
-  hashes = [
-    "h1:rAmKVvvzUqVocFppyheelWGnyfCcIGxLV31iFBY2sz4=",
-    "zh:10bb683f2a9306e881f51a971ad3b2bb654ac94b54945dd63769876a343b5b04",
-    "zh:3916406db958d5487ea0c2d2320012d1907c29e6d01bf693560fe05e38ee0601",
-    "zh:3cb54b76b2f9e30620f3281ab7fb20633b1e4584fc84cc4ecd5752546252e86f",
-    "zh:513bcfd6971482215c5d64725189f875cbcbd260c6d11f0da4d66321efd93a92",
-    "zh:545a34427ebe7a950056627e7c980c9ba16318bf086d300eb808ffc41c52b7a8",
-    "zh:5a44b90faf1c8e8269f389c04bfac25ad4766d26360e7f7ac371be12a442981c",
-    "zh:64e1ef83162f78538dccad8b035577738851395ba774d6919cb21eb465a21e3a",
-    "zh:7315c70cb6b7f975471ea6129474639a08c58c071afc95a36cfaa41a13ae7fb9",
-    "zh:9806faae58938d638b757f54414400be998dddb45edfd4a29c85e827111dc93d",
-    "zh:997fa2e2db242354d9f772fba7eb17bd6d18d28480291dd93f85a18ca0a67ac2",
-    "zh:9b12af85486a96aedd8d7984b0ff811a4b42e3d88dad1a3fb4c0b580d04fa425",
-    "zh:9f9e076b7e9752971f39eead6eda69df1c5e890c82ba2ca95f56974af7adfe79",
-    "zh:b1d6af047f96de7f97d38b685654f1aed4356d5060b0e696d87d0270f5d49f75",
-    "zh:bfb0654b6f34398aeffdf907b744af06733d168db610a2c5747263380f817ac7",
-    "zh:e25203ee8cedccf60bf450950d533d3c172509bda8af97dbc3bc817d2a503c57",
-  ]
-}
diff --git a/terraform/identity-access-management/users/main.tf b/terraform/identity-access-management/users/main.tf
deleted file mode 100644
index d118a28..0000000
--- a/terraform/identity-access-management/users/main.tf
+++ /dev/null
@@ -1,16 +0,0 @@
-provider "aws" {
-  region = var.REGION
-}
-
-resource "aws_iam_user" "user" {
-  name = "devops-readonly"
-}
-
-resource "aws_iam_user_policy_attachment" "attachment" {
-  user       = aws_iam_user.user.name
-  policy_arn = "arn:aws:iam::aws:policy/AmazonEC2ReadOnlyAccess"
-}
-
-resource "aws_iam_access_key" "access_key" {
-  user = aws_iam_user.user.name
-}
\ No newline at end of file
diff --git a/terraform/identity-access-management/users/variables.tf b/terraform/identity-access-management/users/variables.tf
deleted file mode 100644
index dde32e7..0000000
--- a/terraform/identity-access-management/users/variables.tf
+++ /dev/null
@@ -1,3 +0,0 @@
-variable "REGION" {
-  default = "ap-northeast-2"
-}
\ No newline at end of file