diff --git a/roles/user/defaults/main.yml b/roles/user/defaults/main.yml
index 9844e86..df80f77 100644
--- a/roles/user/defaults/main.yml
+++ b/roles/user/defaults/main.yml
@@ -1,5 +1,31 @@
 ---
-# Create ansible user
+# create users
+l3d_users__default_users: {}
+#  - name: 'alice'
+#    state: 'present'
+#    shell: '/bin/bash'
+#    create_home: true
+#    admin: true
+#    pubkeys: |
+#       ssh-ed25519 AAAAC3NzaC1lZDI1NTE5AAAAIPvvXN33GwkTF4ZOwPgF21Un4R2z9hWUuQt1qIfzQyhC
+#       ssh-ed25519 AAAAC3NzaC1lZDI1NTE5AAAAIAG65EdcM+JLv0gnzT9LcqVU47Pkw0SqiIg7XipXENi8
+#       ssh-ed25519 AAAAC3NzaC1lZDI1NTE5AAAAIJz7zEvUVgJJJsIgfG3izsqYcM22IaKz4jGVUbNRL2PX
+#    exklusive_pubkeys: true
+#    password: "$Password_hash"
+#  - name: 'bob'
+#    state: 'present'
+#    shell: '/bin/zsh'
+#    admin: false
+#    pubkeys: "{{ lookup('url', 'https://github.com/do1jlr.keys', split_lines=False) }}"
+#    exklusive_pubkeys: false
+
+l3d_users__local_users: {}
+#  - name: 'charlie'
+#    state: 'present'
+#    admin: false
+#    pubkeys: "{{ lookup('url', 'https://github.com/do1jlr.keys', split_lines=False) }}"
+
+# Create ansible mamagement user
 l3d_users_user__create_ansible: true
 l3d_users_user__ansible_user_state: 'present'
 l3d_users_user__set_ansible_ssh_keys: false
diff --git a/roles/user/tasks/main.yml b/roles/user/tasks/main.yml
index 7ba7d7f..8a6921e 100644
--- a/roles/user/tasks/main.yml
+++ b/roles/user/tasks/main.yml
@@ -4,7 +4,20 @@
     file: 'versioncheck.yml'
   when: submodules_versioncheck | bool
 
+- name: Merge default and locale Users
+  ansible.builtin.set_fact:
+    _l3d_users_user__merged_users: "{{ l3d_users__default_users + l3d_users__local_users }}"
+
+
 - name: Create ansible user with superuser permissions
   ansible.builtin.include_tasks:
     file: 'user_ansible.yml'
   when: l3d_users_user__create_ansible | bool
+
+- name: Create Groups and Users
+  ansible.builtin.include_tasks:
+    file: 'users.yml'
+
+- name: Manage SSH public keys
+  ansible.builtin.include_tasks:
+    file: 'pubkeys.yml'
diff --git a/roles/user/tasks/pubkeys.yml b/roles/user/tasks/pubkeys.yml
new file mode 100644
index 0000000..29667ec
--- /dev/null
+++ b/roles/user/tasks/pubkeys.yml
@@ -0,0 +1,12 @@
+---
+- name: Set SSH Public Keys for Users
+  become: true
+  ansible.posix.authorized_key:
+    user: "{{ item.name }}"
+    state: 'present'
+    key: "{{ item.pubkeys | default() }}"
+    exclusive: true
+  loop: "{{ _l3d_users_user__merged_users }}"
+  loop_control:
+    label: "user: ['{{ item.name }}']"
+  when: item.state | default ('present') == 'present'
diff --git a/roles/user/tasks/user_ansible.yml b/roles/user/tasks/user_ansible.yml
index e7257e5..5044863 100644
--- a/roles/user/tasks/user_ansible.yml
+++ b/roles/user/tasks/user_ansible.yml
@@ -26,6 +26,11 @@
 
 - name: Add admin keys to user ansible
   become: true
-  ansible.builtin.debug:
-    msg: "tbd."
-  when: l3d_users_user__set_ansible_ssh_keys
+  ansible.posix.authorized_key:
+    user: 'ansible'
+    state: "{{ l3d_users_user__ansible_user_state | ternary('present', 'absent') }}"
+    key: "{{ item.pubkeys | default () }}"
+  loop: "{{ _l3d_users_user__merged_users }}"
+  when: item.admin | default(false) | bool
+  loop_control:
+    label: "user: ['{{ item.name }}']"
diff --git a/roles/user/tasks/users.yml b/roles/user/tasks/users.yml
new file mode 100644
index 0000000..710eac4
--- /dev/null
+++ b/roles/user/tasks/users.yml
@@ -0,0 +1,46 @@
+---
+- name: Create Groups for Users
+  become: true
+  ansible.builtin.group:
+    name: "{{ item.name }}"
+    state: 'present'
+  loop: "{{ _l3d_users_user__merged_users }}"
+  loop_control:
+    label: "user: ['{{ item.name }}']"
+  when: item.state | default ('present') == 'present'
+
+- name: Create Accounts for Users
+  become: true
+  ansible.builtin.user:
+    name: "{{ item.name }}"
+    group: "{{ item.name }}"
+    state: 'present'
+    create_home: "{{ item.create_home | default(true) }}"
+    comment: "User created by ansible"
+    shell: "{{ item.shell | default('/bin/bash') }}"
+    password: "{{ item.password | default() }}"
+  loop: "{{ _l3d_users_user__merged_users }}"
+  loop_control:
+    label: "user: ['{{ item.name }}']"
+  when: item.state | default ('present') == 'present'
+
+- name: Remove Accounts for Users
+  become: true
+  ansible.builtin.user:
+    name: "{{ item.name }}"
+    state: 'absent'
+    remove: "{{ item.remove | default(false) }}"
+  loop: "{{ _l3d_users_user__merged_users }}"
+  loop_control:
+    label: "user: ['{{ item.name }}']"
+  when: item.state | default ('present') == 'absent' and item.remove | default(false) | bool
+
+- name: Remove Groups for Users
+  become: true
+  ansible.builtin.group:
+    name: "{{ item.name }}"
+    state: 'absent'
+  loop: "{{ _l3d_users_user__merged_users }}"
+  loop_control:
+    label: "user: ['{{ item.name }}']"
+  when: item.state | default ('present') == 'absent' and item.remove | default(false) | bool
diff --git a/roles/user/vars/main.yml b/roles/user/vars/main.yml
index c7bdee8..c48bd4d 100644
--- a/roles/user/vars/main.yml
+++ b/roles/user/vars/main.yml
@@ -1,3 +1,3 @@
 ---
-playbook_version_number: 3
+playbook_version_number: 4
 playbook_version_path: 'l3d.users.user.version'