diff --git a/contracts/mainnet/connectors/euler-import/helpers.sol b/contracts/mainnet/connectors/euler-import/helpers.sol
new file mode 100644
index 00000000..42824fdd
--- /dev/null
+++ b/contracts/mainnet/connectors/euler-import/helpers.sol
@@ -0,0 +1,160 @@
+//SPDX-License-Identifier: MIT
+pragma solidity ^0.7.0;
+pragma experimental ABIEncoderV2;
+import { TokenInterface, AccountInterface } from "../../common/interfaces.sol";
+import { Basic } from "../../common/basic.sol";
+import "./interface.sol";
+
+contract EulerHelpers is Basic {
+
+    IEulerMarkets internal constant markets =
+		IEulerMarkets(0x3520d5a913427E6F0D6A83E07ccD4A4da316e4d3);
+
+    IEulerExecute internal constant eulerExec = IEulerExecute(0x59828FdF7ee634AaaD3f58B19fDBa3b03E2D9d80);
+
+	function getSubAccountAddress(address primary, uint256 subAccountId)
+		public
+		pure
+		returns (address)
+	{
+		require(subAccountId < 256, "sub-account-id-too-big");
+		return address(uint160(primary) ^ uint160(subAccountId));
+	}
+
+    struct ImportInputData {
+		address[] supplyTokens;
+		address[] borrowTokens;
+	}
+
+    struct ImportData {
+		address[] _supplyTokens;
+		address[] _borrowTokens;
+		EulerTokenInterface[] eTokens;
+        EulerTokenInterface[] dTokens;
+		uint256[] supplyAmts;
+		uint256[] borrowAmts;
+	}
+
+    function getSupplyAmounts(
+		address userAccount,
+		ImportInputData memory inputData,
+		ImportData memory data
+	) internal view returns (ImportData memory) {
+		data.supplyAmts = new uint256[](inputData.supplyTokens.length);
+		data._supplyTokens = new address[](inputData.supplyTokens.length);
+		data.eTokens = new EulerTokenInterface[](inputData.supplyTokens.length);
+
+		for (uint256 i = 0; i < inputData.supplyTokens.length; i++) {
+			for (uint256 j = i; j < inputData.supplyTokens.length; j++) {
+				if (j != i) {
+					require(
+						inputData.supplyTokens[i] != inputData.supplyTokens[j],
+						"token-repeated"
+					);
+				}
+			}
+		}
+		for (uint256 i = 0; i < inputData.supplyTokens.length; i++) {
+			address _token = inputData.supplyTokens[i] == ethAddr
+				? wethAddr
+				: inputData.supplyTokens[i];
+			data._supplyTokens[i] = _token;
+			data.eTokens[i] = EulerTokenInterface(markets.underlyingToEToken(_token));
+			data.supplyAmts[i] = data.eTokens[i].balanceOf(userAccount);
+		}
+
+		return data;
+	}
+
+    function getBorrowAmounts(
+		address userAccount,//user's EOA sub-account address
+		ImportInputData memory inputData,
+		ImportData memory data
+	) internal view returns (ImportData memory) {
+		if (inputData.borrowTokens.length > 0) {
+			data._borrowTokens = new address[](inputData.borrowTokens.length);
+			data.borrowAmts = new uint256[](
+				inputData.borrowTokens.length
+			);
+			for (uint256 i = 0; i < inputData.borrowTokens.length; i++) {
+				for (uint256 j = i; j < inputData.borrowTokens.length; j++) {
+					if (j != i) {
+						require(
+							inputData.borrowTokens[i] !=
+								inputData.borrowTokens[j],
+							"token-repeated"
+						);
+					}
+				}
+			}
+			for (uint256 i = 0; i < inputData.borrowTokens.length; i++) {
+				address _token = inputData.borrowTokens[i] == ethAddr
+					? wethAddr
+					: inputData.borrowTokens[i];
+
+				data._borrowTokens[i] = _token;
+                data.dTokens[i] = EulerTokenInterface(markets.underlyingToDToken(_token));
+                data.borrowAmts[i] = data.dTokens[i].balanceOf(userAccount);
+			}
+		}
+		return data;
+	}
+
+//transfer and enter market
+    function _TransferEtokens(
+		uint256 _length,
+		EulerTokenInterface[] memory etokenContracts,
+		uint256[] memory amts,
+		address[] memory tokens,
+		bool[] memory enterMarket,
+		address userAccountFrom,
+        address userAccountTo,
+        uint targetId
+	) internal {
+		for (uint256 i = 0; i < _length; i++) {
+			if (amts[i] > 0) {
+				uint256 _amt = amts[i];
+				require(
+					etokenContracts[i].transferFrom(
+						userAccountFrom,
+						userAccountTo,
+						_amt
+					),
+					"allowance?"//change
+				);
+
+				if (enterMarket[i]) {
+                    markets.enterMarket(targetId, tokens[i]);
+				} else {
+                    markets.exitMarket(targetId, tokens[i]);
+                }
+			}
+		}
+	}
+
+    function _TransferDtokens(
+		uint256 _length,
+		EulerTokenInterface[] memory dtokenContracts,
+		uint256[] memory amts,
+		address[] memory tokens,
+		address eoaIdFrom,
+        address dsaIdTo
+	) internal {
+		for (uint256 i = 0; i < _length; i++) {
+			if (amts[i] > 0) {
+				uint256 _amt = amts[i];
+				require(
+					dtokenContracts[i].transferFrom(
+						eoaIdFrom,
+						dsaIdTo,
+						_amt
+					),
+					"debt-transfer-failed?"
+				);
+			}
+		}
+	}
+
+
+
+}
\ No newline at end of file
diff --git a/contracts/mainnet/connectors/euler-import/interface.sol b/contracts/mainnet/connectors/euler-import/interface.sol
new file mode 100644
index 00000000..a62a860b
--- /dev/null
+++ b/contracts/mainnet/connectors/euler-import/interface.sol
@@ -0,0 +1,55 @@
+//SPDX-License-Identifier: MIT
+pragma solidity ^0.7.0;
+pragma experimental ABIEncoderV2;
+
+interface EulerTokenInterface {
+
+	function balanceOf(address _user) external view returns (uint256);
+
+	function transferFrom(
+		address,
+		address,
+		uint256
+	) external returns (bool);
+
+	function allowance(address, address) external returns (uint256);
+}
+
+interface IEulerMarkets {
+	function enterMarket(uint256 subAccountId, address newMarket) external;
+
+	function getEnteredMarkets(address account)
+		external
+		view
+		returns (address[] memory);
+
+	function exitMarket(uint256 subAccountId, address oldMarket) external;
+
+	function underlyingToEToken(address underlying)
+		external
+		view
+		returns (address);
+
+	function underlyingToDToken(address underlying)
+		external
+		view
+		returns (address);
+}
+
+interface IEulerExecute {
+
+	struct EulerBatchItem {
+		bool allowError;
+		address proxyAddr;
+		bytes data;
+	}
+	
+	struct EulerBatchItemResponse {
+		bool success;
+		bytes result;
+	}
+
+	function batchDispatch(EulerBatchItem[] calldata items, address[] calldata deferLiquidityChecks) external returns (EulerBatchItemResponse[] memory);
+
+	function deferLiquidityCheck(address account, bytes memory data) external;
+}
\ No newline at end of file
diff --git a/contracts/mainnet/connectors/euler-import/main.sol b/contracts/mainnet/connectors/euler-import/main.sol
new file mode 100644
index 00000000..b9dfe0db
--- /dev/null
+++ b/contracts/mainnet/connectors/euler-import/main.sol
@@ -0,0 +1,64 @@
+//SPDX-License-Identifier: MIT
+pragma solidity ^0.7.0;
+pragma experimental ABIEncoderV2;
+import "./helpers.sol";
+
+contract EulerImport is EulerHelpers {
+
+	function importEuler(
+        address userAccount,//EOA address
+        uint256 sourceId, 
+        uint256 targetId,
+        bool[] memory enterMarket,
+        ImportInputData memory inputData
+    )
+		external
+		payable
+	{
+		_importEuler(userAccount, sourceId, targetId, inputData, enterMarket);
+	}
+
+    function _importEuler(
+        address userAccount,//EOA address
+        uint256 sourceId, 
+        uint256 targetId,
+        ImportInputData memory inputData,
+        bool[] memory enterMarket
+    )
+		internal
+	{
+        require(
+			AccountInterface(address(this)).isAuth(userAccount),
+			"user-account-not-auth"
+		);
+		require(inputData.supplyTokens.length > 0, "0-length-not-allowed");
+        require(enterMarket.length == inputData.supplyTokens.length, "lengths-not-same");
+
+        address _sourceAccount = getSubAccountAddress(userAccount, sourceId); //User's EOA sub-account address
+        address _targetAccount = getSubAccountAddress(address(this), targetId);
+
+		ImportData memory data;
+
+        data = getBorrowAmounts(_sourceAccount, inputData, data);
+		data = getSupplyAmounts(_targetAccount, inputData, data);
+
+        _TransferEtokens(
+			data._supplyTokens.length,
+			data.eTokens,
+			data.supplyAmts,
+			data._supplyTokens,
+			enterMarket,
+			_sourceAccount,
+            _targetAccount
+		);
+
+        _TransferDtokens(
+            data._borrowTokens.length,
+            data.dTokens,
+            data.borrowAmts,
+            data._borrowTokens,
+            _sourceAccount,
+            _targetAccount
+        );
+    }
+}