diff --git a/bearer/bearer.go b/bearer/bearer.go
index 0c895c3..4d54ea2 100644
--- a/bearer/bearer.go
+++ b/bearer/bearer.go
@@ -12,7 +12,7 @@ import (
 	neofscrypto "github.com/nspcc-dev/neofs-sdk-go/crypto"
 	neofsecdsa "github.com/nspcc-dev/neofs-sdk-go/crypto/ecdsa"
 	"github.com/nspcc-dev/neofs-sdk-go/eacl"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 var (
@@ -175,11 +175,11 @@ func (b Token) EACLTable() eacl.Table {
 	return *eacl.NewTableFromV2(v2.GetBody().GetEACL())
 }
 
-// SetOwnerID sets owner.ID value of the user who can attach bearer token to
+// SetOwnerID sets user.ID value of the user who can attach bearer token to
 // its requests.
 //
 // See also OwnerID.
-func (b *Token) SetOwnerID(id owner.ID) {
+func (b *Token) SetOwnerID(id user.ID) {
 	v2 := (*acl.BearerToken)(b)
 
 	body := v2.GetBody()
@@ -187,17 +187,28 @@ func (b *Token) SetOwnerID(id owner.ID) {
 		body = new(acl.BearerTokenBody)
 	}
 
-	body.SetOwnerID(id.ToV2())
+	var idV2 refs.OwnerID
+	id.WriteToV2(&idV2)
+
+	body.SetOwnerID(&idV2)
 	v2.SetBody(body)
 }
 
-// OwnerID returns owner.ID value of the user who can attach bearer token to
+// OwnerID returns user.ID value of the user who can attach bearer token to
 // its requests.
 //
 // See also SetOwnerID.
-func (b Token) OwnerID() owner.ID {
+func (b Token) OwnerID() user.ID {
 	v2 := (acl.BearerToken)(b)
-	return *owner.NewIDFromV2(v2.GetBody().GetOwnerID())
+
+	var id user.ID
+
+	idV2 := v2.GetBody().GetOwnerID()
+	if idV2 != nil {
+		_ = id.ReadFromV2(*idV2)
+	}
+
+	return id
 }
 
 // Sign signs bearer token. This method should be invoked with the private
@@ -261,21 +272,23 @@ func (b Token) VerifySignature() error {
 	return nil
 }
 
-// Issuer returns owner.ID associated with the key that signed bearer token.
+// Issuer returns user.ID associated with the key that signed bearer token.
 // To pass node validation it should be owner of requested container.
 //
 // If token is not signed, Issuer returns empty owner ID and false `ok` flag.
 //
 // See also Sign.
-func (b Token) Issuer() (id owner.ID, ok bool) {
+func (b Token) Issuer() (id user.ID, ok bool) {
 	v2 := (acl.BearerToken)(b)
 
 	pub, _ := keys.NewPublicKeyFromBytes(v2.GetSignature().GetKey(), elliptic.P256())
-	if pub == nil {
-		return id, false
+
+	ok = pub != nil
+	if ok {
+		user.IDFromKey(&id, (ecdsa.PublicKey)(*pub))
 	}
 
-	return *owner.NewIDFromPublicKey((*ecdsa.PublicKey)(pub)), true
+	return
 }
 
 // sanityCheck if bearer token is ready to be issued.
diff --git a/bearer/bearer_test.go b/bearer/bearer_test.go
index a131389..64d1df0 100644
--- a/bearer/bearer_test.go
+++ b/bearer/bearer_test.go
@@ -1,14 +1,13 @@
 package bearer_test
 
 import (
-	"crypto/ecdsa"
 	"testing"
 
 	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
 	"github.com/nspcc-dev/neofs-sdk-go/bearer"
 	tokentest "github.com/nspcc-dev/neofs-sdk-go/bearer/test"
 	"github.com/nspcc-dev/neofs-sdk-go/eacl"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/stretchr/testify/require"
 )
 
@@ -24,13 +23,14 @@ func TestBearerToken_Issuer(t *testing.T) {
 		p, err := keys.NewPrivateKey()
 		require.NoError(t, err)
 
-		ownerID := owner.NewIDFromPublicKey((*ecdsa.PublicKey)(p.PublicKey()))
+		var id user.ID
+		user.IDFromKey(&id, p.PrivateKey.PublicKey)
 
 		bearerToken.SetEACLTable(*eacl.NewTable())
 		require.NoError(t, bearerToken.Sign(p.PrivateKey))
 		issuer, ok := bearerToken.Issuer()
 		require.True(t, ok)
-		require.True(t, ownerID.Equal(&issuer))
+		require.True(t, id.Equals(issuer))
 	})
 }
 
diff --git a/bearer/test/generate.go b/bearer/test/generate.go
index 5f83258..406eff0 100644
--- a/bearer/test/generate.go
+++ b/bearer/test/generate.go
@@ -3,7 +3,7 @@ package bearertest
 import (
 	"github.com/nspcc-dev/neofs-sdk-go/bearer"
 	eacltest "github.com/nspcc-dev/neofs-sdk-go/eacl/test"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 )
 
 // Token returns random bearer.Token.
@@ -13,7 +13,7 @@ func Token() (t bearer.Token) {
 	t.SetExpiration(3)
 	t.SetNotBefore(2)
 	t.SetIssuedAt(1)
-	t.SetOwnerID(*ownertest.ID())
+	t.SetOwnerID(*usertest.ID())
 	t.SetEACLTable(*eacltest.Table())
 
 	return t
diff --git a/client/accounting.go b/client/accounting.go
index 82aec79..acf4d84 100644
--- a/client/accounting.go
+++ b/client/accounting.go
@@ -4,25 +4,26 @@ import (
 	"context"
 
 	v2accounting "github.com/nspcc-dev/neofs-api-go/v2/accounting"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
 	rpcapi "github.com/nspcc-dev/neofs-api-go/v2/rpc"
 	"github.com/nspcc-dev/neofs-api-go/v2/rpc/client"
 	"github.com/nspcc-dev/neofs-sdk-go/accounting"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 // PrmBalanceGet groups parameters of BalanceGet operation.
 type PrmBalanceGet struct {
 	prmCommonMeta
 
-	ownerSet bool
-	ownerID  owner.ID
+	accountSet bool
+	account    user.ID
 }
 
 // SetAccount sets identifier of the NeoFS account for which the balance is requested.
-// Required parameter. Must be a valid ID according to NeoFS API protocol.
-func (x *PrmBalanceGet) SetAccount(id owner.ID) {
-	x.ownerID = id
-	x.ownerSet = true
+// Required parameter.
+func (x *PrmBalanceGet) SetAccount(id user.ID) {
+	x.account = id
+	x.accountSet = true
 }
 
 // ResBalanceGet groups resulting values of BalanceGet operation.
@@ -60,16 +61,16 @@ func (c *Client) BalanceGet(ctx context.Context, prm PrmBalanceGet) (*ResBalance
 	switch {
 	case ctx == nil:
 		panic(panicMsgMissingContext)
-	case !prm.ownerSet:
+	case !prm.accountSet:
 		panic("account not set")
-	case !prm.ownerID.Valid():
-		panic("invalid account ID")
 	}
 
 	// form request body
-	var body v2accounting.BalanceRequestBody
+	var accountV2 refs.OwnerID
+	prm.account.WriteToV2(&accountV2)
 
-	body.SetOwnerID(prm.ownerID.ToV2())
+	var body v2accounting.BalanceRequestBody
+	body.SetOwnerID(&accountV2)
 
 	// form request
 	var req v2accounting.BalanceRequest
diff --git a/client/container.go b/client/container.go
index 2176585..080a62f 100644
--- a/client/container.go
+++ b/client/container.go
@@ -14,8 +14,8 @@ import (
 	neofscrypto "github.com/nspcc-dev/neofs-sdk-go/crypto"
 	neofsecdsa "github.com/nspcc-dev/neofs-sdk-go/crypto/ecdsa"
 	"github.com/nspcc-dev/neofs-sdk-go/eacl"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 // PrmContainerPut groups parameters of ContainerPut operation.
@@ -269,12 +269,12 @@ type PrmContainerList struct {
 	prmCommonMeta
 
 	ownerSet bool
-	ownerID  owner.ID
+	ownerID  user.ID
 }
 
 // SetAccount sets identifier of the NeoFS account to list the containers.
-// Required parameter. Must be a valid ID according to NeoFS API protocol.
-func (x *PrmContainerList) SetAccount(id owner.ID) {
+// Required parameter.
+func (x *PrmContainerList) SetAccount(id user.ID) {
 	x.ownerID = id
 	x.ownerSet = true
 }
@@ -317,13 +317,14 @@ func (c *Client) ContainerList(ctx context.Context, prm PrmContainerList) (*ResC
 		panic(panicMsgMissingContext)
 	case !prm.ownerSet:
 		panic("account not set")
-	case !prm.ownerID.Valid():
-		panic("invalid account")
 	}
 
 	// form request body
+	var ownerV2 refs.OwnerID
+	prm.ownerID.WriteToV2(&ownerV2)
+
 	reqBody := new(v2container.ListRequestBody)
-	reqBody.SetOwnerID(prm.ownerID.ToV2())
+	reqBody.SetOwnerID(&ownerV2)
 
 	// form request
 	var req v2container.ListRequest
diff --git a/client/session.go b/client/session.go
index ca490eb..8f41891 100644
--- a/client/session.go
+++ b/client/session.go
@@ -3,10 +3,11 @@ package client
 import (
 	"context"
 
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
 	rpcapi "github.com/nspcc-dev/neofs-api-go/v2/rpc"
 	"github.com/nspcc-dev/neofs-api-go/v2/rpc/client"
 	v2session "github.com/nspcc-dev/neofs-api-go/v2/session"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 // PrmSessionCreate groups parameters of SessionCreate operation.
@@ -71,11 +72,15 @@ func (c *Client) SessionCreate(ctx context.Context, prm PrmSessionCreate) (*ResS
 		panic(panicMsgMissingContext)
 	}
 
-	ownerID := owner.NewIDFromPublicKey(&c.prm.key.PublicKey)
+	var ownerID user.ID
+	user.IDFromKey(&ownerID, c.prm.key.PublicKey)
+
+	var ownerIDV2 refs.OwnerID
+	ownerID.WriteToV2(&ownerIDV2)
 
 	// form request body
 	reqBody := new(v2session.CreateRequestBody)
-	reqBody.SetOwnerID(ownerID.ToV2())
+	reqBody.SetOwnerID(&ownerIDV2)
 	reqBody.SetExpiration(prm.exp)
 
 	// for request
diff --git a/container/container.go b/container/container.go
index 6512eff..1eef6e6 100644
--- a/container/container.go
+++ b/container/container.go
@@ -10,8 +10,8 @@ import (
 	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
 	neofscrypto "github.com/nspcc-dev/neofs-sdk-go/crypto"
 	"github.com/nspcc-dev/neofs-sdk-go/netmap"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 )
 
@@ -113,12 +113,24 @@ func (c *Container) SetVersion(v *version.Version) {
 	c.v2.SetVersion(&verV2)
 }
 
-func (c *Container) OwnerID() *owner.ID {
-	return owner.NewIDFromV2(c.v2.GetOwnerID())
+func (c *Container) OwnerID() *user.ID {
+	m := c.v2.GetOwnerID()
+	if m == nil {
+		return nil
+	}
+
+	var id user.ID
+
+	_ = id.ReadFromV2(*m)
+
+	return &id
 }
 
-func (c *Container) SetOwnerID(v *owner.ID) {
-	c.v2.SetOwnerID(v.ToV2())
+func (c *Container) SetOwnerID(v *user.ID) {
+	var m refs.OwnerID
+	v.WriteToV2(&m)
+
+	c.v2.SetOwnerID(&m)
 }
 
 // Returns container nonce in UUID format.
diff --git a/container/container_test.go b/container/container_test.go
index ee4e938..fc1b971 100644
--- a/container/container_test.go
+++ b/container/container_test.go
@@ -9,8 +9,8 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/container"
 	containertest "github.com/nspcc-dev/neofs-sdk-go/container/test"
 	netmaptest "github.com/nspcc-dev/neofs-sdk-go/netmap/test"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
 	sessiontest "github.com/nspcc-dev/neofs-sdk-go/session/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 	versiontest "github.com/nspcc-dev/neofs-sdk-go/version/test"
 	"github.com/stretchr/testify/require"
@@ -21,7 +21,7 @@ func TestNewContainer(t *testing.T) {
 
 	nonce := uuid.New()
 
-	ownerID := ownertest.ID()
+	ownerID := usertest.ID()
 	policy := netmaptest.PlacementPolicy()
 
 	c.SetBasicACL(acl.PublicBasicRule)
diff --git a/container/opts.go b/container/opts.go
index d6c589b..276aa8f 100644
--- a/container/opts.go
+++ b/container/opts.go
@@ -6,7 +6,7 @@ import (
 	"github.com/google/uuid"
 	"github.com/nspcc-dev/neofs-sdk-go/acl"
 	"github.com/nspcc-dev/neofs-sdk-go/netmap"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 type (
@@ -16,7 +16,7 @@ type (
 		acl        acl.BasicACL
 		policy     *netmap.PlacementPolicy
 		attributes Attributes
-		owner      *owner.ID
+		owner      *user.ID
 		nonce      uuid.UUID
 	}
 )
@@ -57,7 +57,7 @@ func WithNonce(nonce uuid.UUID) Option {
 	}
 }
 
-func WithOwnerID(id *owner.ID) Option {
+func WithOwnerID(id *user.ID) Option {
 	return func(option *containerOptions) {
 		option.owner = id
 	}
@@ -66,10 +66,10 @@ func WithOwnerID(id *owner.ID) Option {
 func WithOwnerPublicKey(pub *ecdsa.PublicKey) Option {
 	return func(option *containerOptions) {
 		if option.owner == nil {
-			option.owner = new(owner.ID)
+			option.owner = new(user.ID)
 		}
 
-		option.owner.SetPublicKey(pub)
+		user.IDFromKey(option.owner, *pub)
 	}
 }
 
diff --git a/container/test/generate.go b/container/test/generate.go
index b0bf5cd..6b26a3e 100644
--- a/container/test/generate.go
+++ b/container/test/generate.go
@@ -4,7 +4,7 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/container"
 	cidtest "github.com/nspcc-dev/neofs-sdk-go/container/id/test"
 	netmaptest "github.com/nspcc-dev/neofs-sdk-go/netmap/test"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	versiontest "github.com/nspcc-dev/neofs-sdk-go/version/test"
 )
 
@@ -30,7 +30,7 @@ func Container() *container.Container {
 
 	x.SetVersion(&ver)
 	x.SetAttributes(Attributes())
-	x.SetOwnerID(ownertest.ID())
+	x.SetOwnerID(usertest.ID())
 	x.SetBasicACL(123)
 	x.SetPlacementPolicy(netmaptest.PlacementPolicy())
 
diff --git a/eacl/record.go b/eacl/record.go
index 935cd01..293755f 100644
--- a/eacl/record.go
+++ b/eacl/record.go
@@ -9,7 +9,7 @@ import (
 	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
 	"github.com/nspcc-dev/neofs-sdk-go/object"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 )
 
@@ -122,7 +122,7 @@ func (r *Record) AddObjectContainerIDFilter(m Match, id cid.ID) {
 }
 
 // AddObjectOwnerIDFilter adds filter by object owner ID.
-func (r *Record) AddObjectOwnerIDFilter(m Match, id *owner.ID) {
+func (r *Record) AddObjectOwnerIDFilter(m Match, id *user.ID) {
 	r.addObjectReservedFilter(m, fKeyObjOwnerID, id)
 }
 
diff --git a/eacl/record_test.go b/eacl/record_test.go
index 1163bdf..e6dba8f 100644
--- a/eacl/record_test.go
+++ b/eacl/record_test.go
@@ -11,7 +11,7 @@ import (
 	cidtest "github.com/nspcc-dev/neofs-sdk-go/container/id/test"
 	"github.com/nspcc-dev/neofs-sdk-go/object"
 	oidtest "github.com/nspcc-dev/neofs-sdk-go/object/id/test"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	versiontest "github.com/nspcc-dev/neofs-sdk-go/version/test"
 	"github.com/stretchr/testify/require"
 )
@@ -154,7 +154,7 @@ func TestReservedRecords(t *testing.T) {
 		v       = versiontest.Version()
 		oid     = oidtest.ID()
 		cid     = cidtest.ID()
-		ownerid = ownertest.ID()
+		ownerid = usertest.ID()
 		h       = checksumtest.Checksum()
 		typ     = new(object.Type)
 	)
diff --git a/eacl/test/generate.go b/eacl/test/generate.go
index f316024..8b9c88b 100644
--- a/eacl/test/generate.go
+++ b/eacl/test/generate.go
@@ -3,7 +3,7 @@ package eacltest
 import (
 	cidtest "github.com/nspcc-dev/neofs-sdk-go/container/id/test"
 	"github.com/nspcc-dev/neofs-sdk-go/eacl"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	versiontest "github.com/nspcc-dev/neofs-sdk-go/version/test"
 )
 
@@ -28,7 +28,7 @@ func Record() *eacl.Record {
 	x.SetOperation(eacl.OperationRangeHash)
 	x.SetTargets(*Target(), *Target())
 	x.AddObjectContainerIDFilter(eacl.MatchStringEqual, cidtest.ID())
-	x.AddObjectOwnerIDFilter(eacl.MatchStringNotEqual, ownertest.ID())
+	x.AddObjectOwnerIDFilter(eacl.MatchStringNotEqual, usertest.ID())
 
 	return x
 }
diff --git a/object/object.go b/object/object.go
index 191b217..a752724 100644
--- a/object/object.go
+++ b/object/object.go
@@ -10,8 +10,8 @@ import (
 	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
 	neofscrypto "github.com/nspcc-dev/neofs-sdk-go/crypto"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 )
 
@@ -30,8 +30,8 @@ type RequiredFields struct {
 	// Identifier of the NeoFS container associated with the object.
 	Container cid.ID
 
-	// Object owner ID in the NeoFS system.
-	Owner owner.ID
+	// Object owner's user ID in the NeoFS system.
+	Owner user.ID
 }
 
 // InitCreation initializes the object instance with minimum set of required fields.
@@ -201,18 +201,24 @@ func (o *Object) SetContainerID(v cid.ID) {
 }
 
 // OwnerID returns identifier of the object owner.
-func (o *Object) OwnerID() *owner.ID {
-	return owner.NewIDFromV2(
-		(*object.Object)(o).
-			GetHeader().
-			GetOwnerID(),
-	)
+func (o *Object) OwnerID() *user.ID {
+	var id user.ID
+
+	m := (*object.Object)(o).GetHeader().GetOwnerID()
+	if m != nil {
+		_ = id.ReadFromV2(*m)
+	}
+
+	return &id
 }
 
 // SetOwnerID sets identifier of the object owner.
-func (o *Object) SetOwnerID(v *owner.ID) {
+func (o *Object) SetOwnerID(v *user.ID) {
 	o.setHeaderField(func(h *object.Header) {
-		h.SetOwnerID(v.ToV2())
+		var m refs.OwnerID
+		v.WriteToV2(&m)
+
+		h.SetOwnerID(&m)
 	})
 }
 
diff --git a/object/object_test.go b/object/object_test.go
index 3e0dca9..6e7cfc9 100644
--- a/object/object_test.go
+++ b/object/object_test.go
@@ -5,14 +5,14 @@ import (
 
 	cidtest "github.com/nspcc-dev/neofs-sdk-go/container/id/test"
 	"github.com/nspcc-dev/neofs-sdk-go/object"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/stretchr/testify/require"
 )
 
 func TestInitCreation(t *testing.T) {
 	var o object.Object
 	cnr := cidtest.ID()
-	own := *ownertest.ID()
+	own := *usertest.ID()
 
 	object.InitCreation(&o, object.RequiredFields{
 		Container: cnr,
diff --git a/object/raw_test.go b/object/raw_test.go
index ea27a07..4b6a8e1 100644
--- a/object/raw_test.go
+++ b/object/raw_test.go
@@ -9,8 +9,8 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/checksum"
 	cidtest "github.com/nspcc-dev/neofs-sdk-go/container/id/test"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
 	sessiontest "github.com/nspcc-dev/neofs-sdk-go/session/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 	"github.com/stretchr/testify/require"
 )
@@ -95,7 +95,7 @@ func TestObject_SetContainerID(t *testing.T) {
 func TestObject_SetOwnerID(t *testing.T) {
 	obj := New()
 
-	ownerID := ownertest.ID()
+	ownerID := usertest.ID()
 
 	obj.SetOwnerID(ownerID)
 
diff --git a/object/search.go b/object/search.go
index b78cc82..2d4948c 100644
--- a/object/search.go
+++ b/object/search.go
@@ -8,7 +8,7 @@ import (
 	v2object "github.com/nspcc-dev/neofs-api-go/v2/object"
 	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 )
 
@@ -224,7 +224,7 @@ func (f *SearchFilters) AddObjectContainerIDFilter(m SearchMatchType, id cid.ID)
 	f.addReservedFilter(m, fKeyContainerID, id)
 }
 
-func (f *SearchFilters) AddObjectOwnerIDFilter(m SearchMatchType, id *owner.ID) {
+func (f *SearchFilters) AddObjectOwnerIDFilter(m SearchMatchType, id *user.ID) {
 	f.addReservedFilter(m, fKeyOwnerID, id)
 }
 
diff --git a/object/test/generate.go b/object/test/generate.go
index 0f5df88..9bb1346 100644
--- a/object/test/generate.go
+++ b/object/test/generate.go
@@ -7,8 +7,8 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/object"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
 	oidtest "github.com/nspcc-dev/neofs-sdk-go/object/id/test"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
 	sessiontest "github.com/nspcc-dev/neofs-sdk-go/session/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/nspcc-dev/neofs-sdk-go/version"
 )
 
@@ -48,7 +48,7 @@ func generate(withParent bool) *object.Object {
 	x.SetID(oidtest.ID())
 	x.SetSessionToken(sessiontest.Token())
 	x.SetPayload([]byte{1, 2, 3})
-	x.SetOwnerID(ownertest.ID())
+	x.SetOwnerID(usertest.ID())
 	x.SetContainerID(cidtest.ID())
 	x.SetType(object.TypeTombstone)
 	x.SetVersion(&ver)
diff --git a/owner/convert_test.go b/owner/convert_test.go
deleted file mode 100644
index 494285f..0000000
--- a/owner/convert_test.go
+++ /dev/null
@@ -1,46 +0,0 @@
-package owner
-
-import (
-	"crypto/ecdsa"
-	"crypto/elliptic"
-	"encoding/hex"
-	"testing"
-
-	"github.com/mr-tron/base58"
-	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
-	"github.com/stretchr/testify/require"
-)
-
-func TestNEO3WalletFromPublicKey(t *testing.T) {
-	rawPub, _ := hex.DecodeString("0369b7b6c49fb937f3de52af189b91069767679c2739798d85f2ed69c079940680")
-	x, y := elliptic.UnmarshalCompressed(elliptic.P256(), rawPub)
-	require.True(t, x != nil && y != nil)
-
-	expected := "35ee628f21922d7308f1bd71f03a0d8ba89c4e7372fca1442c"
-	actual := PublicKeyToIDBytes(&ecdsa.PublicKey{Curve: elliptic.P256(), X: x, Y: y})
-	require.Equal(t, expected, hex.EncodeToString(actual))
-}
-
-func TestPublicKeyToBytes(t *testing.T) {
-	p, err := keys.NewPrivateKey()
-	require.NoError(t, err)
-
-	expected, err := base58.Decode(p.PublicKey().Address())
-	require.NoError(t, err)
-
-	actual := PublicKeyToIDBytes((*ecdsa.PublicKey)(p.PublicKey()))
-	require.Equal(t, expected, actual)
-	require.Equal(t, NEO3WalletSize, len(actual))
-}
-
-func TestScriptHashToIDBytes(t *testing.T) {
-	p, err := keys.NewPrivateKey()
-	require.NoError(t, err)
-
-	expected, err := base58.Decode(p.PublicKey().Address())
-	require.NoError(t, err)
-
-	actual := ScriptHashToIDBytes(p.GetScriptHash())
-	require.Equal(t, expected, actual)
-	require.Equal(t, NEO3WalletSize, len(actual))
-}
diff --git a/owner/id.go b/owner/id.go
deleted file mode 100644
index 98c2de9..0000000
--- a/owner/id.go
+++ /dev/null
@@ -1,163 +0,0 @@
-package owner
-
-import (
-	"bytes"
-	"crypto/ecdsa"
-	"errors"
-	"fmt"
-
-	"github.com/mr-tron/base58"
-	"github.com/nspcc-dev/neo-go/pkg/crypto/hash"
-	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
-	"github.com/nspcc-dev/neo-go/pkg/encoding/address"
-	"github.com/nspcc-dev/neo-go/pkg/util"
-	"github.com/nspcc-dev/neo-go/pkg/wallet"
-	"github.com/nspcc-dev/neofs-api-go/v2/refs"
-)
-
-// ID represents v2-compatible owner identifier.
-type ID refs.OwnerID
-
-var errInvalidIDString = errors.New("incorrect format of the string owner ID")
-
-// ErrEmptyPublicKey when public key passed to Verify method is nil.
-var ErrEmptyPublicKey = errors.New("empty public key")
-
-// NEO3WalletSize contains size of neo3 wallet.
-const NEO3WalletSize = 25
-
-// NewIDFromV2 wraps v2 OwnerID message to ID.
-//
-// Nil refs.OwnerID converts to nil.
-func NewIDFromV2(idV2 *refs.OwnerID) *ID {
-	return (*ID)(idV2)
-}
-
-// NewID creates and initializes blank ID.
-//
-// Works similar as NewIDFromV2(new(OwnerID)).
-//
-// Defaults:
-//  - value: nil.
-func NewID() *ID {
-	return NewIDFromV2(new(refs.OwnerID))
-}
-
-// SetPublicKey sets owner identifier value to the provided NEO3 public key.
-func (id *ID) SetPublicKey(pub *ecdsa.PublicKey) {
-	(*refs.OwnerID)(id).SetValue(PublicKeyToIDBytes(pub))
-}
-
-// SetScriptHash sets owner identifier value to the provided NEO3 script hash.
-func (id *ID) SetScriptHash(u util.Uint160) {
-	(*refs.OwnerID)(id).SetValue(ScriptHashToIDBytes(u))
-}
-
-// ToV2 returns the v2 owner ID message.
-//
-// Nil ID converts to nil.
-func (id *ID) ToV2() *refs.OwnerID {
-	return (*refs.OwnerID)(id)
-}
-
-// String implements fmt.Stringer.
-func (id *ID) String() string {
-	return base58.Encode((*refs.OwnerID)(id).GetValue())
-}
-
-// Equal defines a comparison relation on ID's.
-//
-// ID's are equal if they have the same binary representation.
-func (id *ID) Equal(id2 *ID) bool {
-	return bytes.Equal(
-		(*refs.ObjectID)(id).GetValue(),
-		(*refs.ObjectID)(id2).GetValue(),
-	)
-}
-
-// NewIDFromPublicKey creates new owner identity from ECDSA public key.
-func NewIDFromPublicKey(pub *ecdsa.PublicKey) *ID {
-	id := NewID()
-	id.SetPublicKey(pub)
-
-	return id
-}
-
-// NewIDFromN3Account creates new owner identity from N3 wallet account.
-func NewIDFromN3Account(acc *wallet.Account) *ID {
-	return NewIDFromPublicKey(
-		(*ecdsa.PublicKey)(acc.PrivateKey().PublicKey()))
-}
-
-// Parse converts base58 string representation into ID.
-func (id *ID) Parse(s string) error {
-	data, err := base58.Decode(s)
-	if err != nil {
-		return fmt.Errorf("could not parse owner.ID from string: %w", err)
-	} else if !valid(data) {
-		return errInvalidIDString
-	}
-
-	(*refs.OwnerID)(id).SetValue(data)
-
-	return nil
-}
-
-// Valid returns true if id is a valid owner id.
-// The rules for v2 are the following:
-// 1. Must be 25 bytes in length.
-// 2. Must have N3 address prefix-byte.
-// 3. Last 4 bytes must contain the address checksum.
-func (id *ID) Valid() bool {
-	rawID := id.ToV2().GetValue()
-	return valid(rawID)
-}
-
-func valid(rawID []byte) bool {
-	if len(rawID) != NEO3WalletSize {
-		return false
-	}
-	if rawID[0] != address.NEO3Prefix {
-		return false
-	}
-
-	const boundIndex = NEO3WalletSize - 4
-	return bytes.Equal(rawID[boundIndex:], hash.Checksum(rawID[:boundIndex]))
-}
-
-// Marshal marshals ID into a protobuf binary form.
-func (id *ID) Marshal() ([]byte, error) {
-	return (*refs.OwnerID)(id).StableMarshal(nil)
-}
-
-// Unmarshal unmarshals protobuf binary representation of ID.
-func (id *ID) Unmarshal(data []byte) error {
-	return (*refs.OwnerID)(id).Unmarshal(data)
-}
-
-// MarshalJSON encodes ID to protobuf JSON format.
-func (id *ID) MarshalJSON() ([]byte, error) {
-	return (*refs.OwnerID)(id).MarshalJSON()
-}
-
-// UnmarshalJSON decodes ID from protobuf JSON format.
-func (id *ID) UnmarshalJSON(data []byte) error {
-	return (*refs.OwnerID)(id).UnmarshalJSON(data)
-}
-
-// PublicKeyToIDBytes converts public key to a byte slice of NEO3WalletSize length.
-// It is similar to decoding a NEO3 address but is inlined to skip base58 encoding-decoding step
-// make it clear that no errors can occur.
-func PublicKeyToIDBytes(pub *ecdsa.PublicKey) []byte {
-	sh := (*keys.PublicKey)(pub).GetScriptHash()
-	return ScriptHashToIDBytes(sh)
-}
-
-// ScriptHashToIDBytes converts NEO3 script hash to a byte slice of NEO3WalletSize length.
-func ScriptHashToIDBytes(sh util.Uint160) []byte {
-	b := make([]byte, NEO3WalletSize)
-	b[0] = address.Prefix
-	copy(b[1:], sh.BytesBE())
-	copy(b[21:], hash.Checksum(b[:21]))
-	return b
-}
diff --git a/owner/id_test.go b/owner/id_test.go
deleted file mode 100644
index a27aec8..0000000
--- a/owner/id_test.go
+++ /dev/null
@@ -1,174 +0,0 @@
-package owner_test
-
-import (
-	"crypto/ecdsa"
-	"testing"
-
-	"github.com/mr-tron/base58"
-	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
-	"github.com/nspcc-dev/neo-go/pkg/util/slice"
-	"github.com/nspcc-dev/neo-go/pkg/wallet"
-	"github.com/nspcc-dev/neofs-api-go/v2/refs"
-	. "github.com/nspcc-dev/neofs-sdk-go/owner"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
-	"github.com/stretchr/testify/require"
-)
-
-func TestIDV2(t *testing.T) {
-	id := ownertest.ID()
-
-	idV2 := id.ToV2()
-
-	require.Equal(t, id, NewIDFromV2(idV2))
-}
-
-func TestID_Valid(t *testing.T) {
-	id := ownertest.ID()
-	require.True(t, id.Valid())
-
-	val := id.ToV2().GetValue()
-
-	t.Run("invalid prefix", func(t *testing.T) {
-		val := slice.Copy(val)
-		val[0] ^= 0xFF
-
-		id := ownertest.IDFromBytes(val)
-		require.False(t, id.Valid())
-	})
-	t.Run("invalid size", func(t *testing.T) {
-		val := val[:NEO3WalletSize-1]
-
-		id := ownertest.IDFromBytes(val)
-		require.False(t, id.Valid())
-	})
-	t.Run("invalid checksum", func(t *testing.T) {
-		val := slice.Copy(val)
-		val[NEO3WalletSize-1] ^= 0xFF
-
-		id := ownertest.IDFromBytes(val)
-		require.False(t, id.Valid())
-	})
-}
-
-func TestNewIDFromN3Account(t *testing.T) {
-	acc, err := wallet.NewAccount()
-	require.NoError(t, err)
-
-	id := NewIDFromN3Account(acc)
-	require.Equal(t, id.String(), acc.Address)
-}
-
-func TestNewIDFromPublicKey(t *testing.T) {
-	p, err := keys.NewPrivateKey()
-	require.NoError(t, err)
-
-	id := NewIDFromPublicKey((*ecdsa.PublicKey)(p.PublicKey()))
-	require.Equal(t, id.String(), p.Address())
-}
-
-func TestID_Parse(t *testing.T) {
-	t.Run("should parse successful", func(t *testing.T) {
-		acc, err := wallet.NewAccount()
-		require.NoError(t, err)
-
-		eid := NewIDFromN3Account(acc)
-		aid := NewID()
-
-		require.NoError(t, aid.Parse(eid.String()))
-		require.Equal(t, eid, aid)
-	})
-
-	t.Run("should failure on parse", func(t *testing.T) {
-		cs := []byte{1, 2, 3, 4, 5, 6}
-		str := base58.Encode(cs)
-		cid := NewID()
-
-		require.Error(t, cid.Parse(str))
-	})
-}
-
-func TestIDEncoding(t *testing.T) {
-	id := ownertest.ID()
-
-	t.Run("binary", func(t *testing.T) {
-		data, err := id.Marshal()
-		require.NoError(t, err)
-
-		id2 := NewID()
-		require.NoError(t, id2.Unmarshal(data))
-
-		require.Equal(t, id, id2)
-	})
-
-	t.Run("json", func(t *testing.T) {
-		data, err := id.MarshalJSON()
-		require.NoError(t, err)
-
-		a2 := NewID()
-		require.NoError(t, a2.UnmarshalJSON(data))
-
-		require.Equal(t, id, a2)
-	})
-}
-
-func TestID_Equal(t *testing.T) {
-	var (
-		data1 = []byte{1, 2, 3}
-		data2 = data1
-		data3 = append(data1, 255)
-	)
-
-	id1 := ownertest.IDFromBytes(data1)
-
-	require.True(t, id1.Equal(
-		ownertest.IDFromBytes(data2),
-	))
-
-	require.False(t, id1.Equal(
-		ownertest.IDFromBytes(data3),
-	))
-}
-
-func TestNewIDFromV2(t *testing.T) {
-	t.Run("from nil", func(t *testing.T) {
-		var x *refs.OwnerID
-
-		require.Nil(t, NewIDFromV2(x))
-	})
-}
-
-func TestID_ToV2(t *testing.T) {
-	t.Run("nil", func(t *testing.T) {
-		var x *ID
-
-		require.Nil(t, x.ToV2())
-	})
-}
-
-func TestID_String(t *testing.T) {
-	t.Run("nil", func(t *testing.T) {
-		id := NewID()
-
-		require.Empty(t, id.String())
-	})
-}
-
-func TestNewID(t *testing.T) {
-	t.Run("default values", func(t *testing.T) {
-		id := NewID()
-
-		// convert to v2 message
-		idV2 := id.ToV2()
-
-		require.Nil(t, idV2.GetValue())
-	})
-}
-
-func TestID_SetScriptHash(t *testing.T) {
-	p, err := keys.NewPrivateKey()
-	require.NoError(t, err)
-
-	id := NewID()
-	id.SetScriptHash(p.GetScriptHash())
-	require.Equal(t, p.Address(), id.String())
-}
diff --git a/owner/test/id.go b/owner/test/id.go
deleted file mode 100644
index f79ca91..0000000
--- a/owner/test/id.go
+++ /dev/null
@@ -1,34 +0,0 @@
-package ownertest
-
-import (
-	"math/rand"
-
-	"github.com/mr-tron/base58"
-	"github.com/nspcc-dev/neo-go/pkg/encoding/address"
-	"github.com/nspcc-dev/neo-go/pkg/util"
-	"github.com/nspcc-dev/neofs-api-go/v2/refs"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
-)
-
-// ID returns owner.ID calculated
-// from a random owner.NEO3Wallet.
-func ID() *owner.ID {
-	u := util.Uint160{}
-	rand.Read(u[:])
-
-	addr := address.Uint160ToString(u)
-	data, err := base58.Decode(addr)
-	if err != nil {
-		panic(err)
-	}
-	return IDFromBytes(data)
-}
-
-// IDFromBytes returns owner.ID generated
-// from a passed byte slice.
-func IDFromBytes(val []byte) *owner.ID {
-	idV2 := new(refs.OwnerID)
-	idV2.SetValue(val)
-
-	return owner.NewIDFromV2(idV2)
-}
diff --git a/pool/pool.go b/pool/pool.go
index f8b864f..46d6106 100644
--- a/pool/pool.go
+++ b/pool/pool.go
@@ -26,8 +26,8 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/object"
 	"github.com/nspcc-dev/neofs-sdk-go/object/address"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"go.uber.org/zap"
 )
 
@@ -104,7 +104,7 @@ func newWrapper(prm wrapperPrm) (*clientWrapper, error) {
 
 func (c *clientWrapper) balanceGet(ctx context.Context, prm PrmBalanceGet) (*accounting.Decimal, error) {
 	var cliPrm sdkClient.PrmBalanceGet
-	cliPrm.SetAccount(prm.ownerID)
+	cliPrm.SetAccount(prm.account)
 
 	res, err := c.client.BalanceGet(ctx, cliPrm)
 	if err != nil {
@@ -775,11 +775,11 @@ func (x *PrmContainerGet) SetContainerID(cnrID cid.ID) {
 
 // PrmContainerList groups parameters of ListContainers operation.
 type PrmContainerList struct {
-	ownerID owner.ID
+	ownerID user.ID
 }
 
 // SetOwnerID specifies identifier of the NeoFS account to list the containers.
-func (x *PrmContainerList) SetOwnerID(ownerID owner.ID) {
+func (x *PrmContainerList) SetOwnerID(ownerID user.ID) {
 	x.ownerID = ownerID
 }
 
@@ -848,12 +848,12 @@ func (x *PrmContainerSetEACL) SetWaitParams(waitParams WaitParams) {
 
 // PrmBalanceGet groups parameters of Balance operation.
 type PrmBalanceGet struct {
-	ownerID owner.ID
+	account user.ID
 }
 
-// SetOwnerID specifies identifier of the NeoFS account for which the balance is requested.
-func (x *PrmBalanceGet) SetOwnerID(ownerID owner.ID) {
-	x.ownerID = ownerID
+// SetAccount specifies identifier of the NeoFS account for which the balance is requested.
+func (x *PrmBalanceGet) SetAccount(id user.ID) {
+	x.account = id
 }
 
 // prmEndpointInfo groups parameters of sessionCreate operation.
@@ -903,7 +903,7 @@ type resCreateSession struct {
 type Pool struct {
 	innerPools      []*innerPool
 	key             *ecdsa.PrivateKey
-	owner           *owner.ID
+	sessionOwner    user.ID
 	cancel          context.CancelFunc
 	closedCh        chan struct{}
 	cache           *sessionCache
@@ -946,7 +946,6 @@ func NewPool(options InitParameters) (*Pool, error) {
 
 	pool := &Pool{
 		key:            options.key,
-		owner:          owner.NewIDFromPublicKey(&options.key.PublicKey),
 		cache:          cache,
 		logger:         options.logger,
 		stokenDuration: options.sessionExpirationDuration,
@@ -959,6 +958,8 @@ func NewPool(options InitParameters) (*Pool, error) {
 		clientBuilder: options.clientBuilder,
 	}
 
+	user.IDFromKey(&pool.sessionOwner, options.key.PublicKey)
+
 	return pool, nil
 }
 
@@ -982,7 +983,7 @@ func (p *Pool) Dial(ctx context.Context) error {
 				return err
 			}
 			var healthy bool
-			st, err := createSessionTokenForDuration(ctx, c, p.owner, p.rebalanceParams.sessionExpirationDuration)
+			st, err := createSessionTokenForDuration(ctx, c, p.sessionOwner, p.rebalanceParams.sessionExpirationDuration)
 			if err != nil && p.logger != nil {
 				p.logger.Warn("failed to create neofs session token for client",
 					zap.String("Address", addr),
@@ -1205,8 +1206,8 @@ func (p *innerPool) connection() (*clientPack, error) {
 	return nil, errors.New("no healthy client")
 }
 
-func (p *Pool) OwnerID() *owner.ID {
-	return p.owner
+func (p *Pool) OwnerID() *user.ID {
+	return &p.sessionOwner
 }
 
 func formCacheKey(address string, key *ecdsa.PrivateKey) string {
@@ -1228,7 +1229,7 @@ func (p *Pool) checkSessionTokenErr(err error, address string) bool {
 	return false
 }
 
-func createSessionTokenForDuration(ctx context.Context, c client, ownerID *owner.ID, dur uint64) (*session.Token, error) {
+func createSessionTokenForDuration(ctx context.Context, c client, ownerID user.ID, dur uint64) (*session.Token, error) {
 	ni, err := c.networkInfo(ctx, prmNetworkInfo{})
 	if err != nil {
 		return nil, err
@@ -1309,8 +1310,12 @@ func (p *Pool) openDefaultSession(ctx *callContext) error {
 	tok := p.cache.Get(cacheKey)
 	if tok == nil {
 		var err error
+		var sessionOwner user.ID
+
+		user.IDFromKey(&sessionOwner, ctx.key.PublicKey)
+
 		// open new session
-		tok, err = createSessionTokenForDuration(ctx, ctx.client, owner.NewIDFromPublicKey(&ctx.key.PublicKey), p.stokenDuration)
+		tok, err = createSessionTokenForDuration(ctx, ctx.client, sessionOwner, p.stokenDuration)
 		if err != nil {
 			return fmt.Errorf("session API client: %w", err)
 		}
@@ -1784,9 +1789,9 @@ func (p *Pool) Close() {
 }
 
 // creates new session token with specified owner from SessionCreate call result.
-func sessionTokenForOwner(id *owner.ID, cliRes *resCreateSession, exp uint64) *session.Token {
+func sessionTokenForOwner(id user.ID, cliRes *resCreateSession, exp uint64) *session.Token {
 	st := session.NewToken()
-	st.SetOwnerID(id)
+	st.SetOwnerID(&id)
 	st.SetID(cliRes.id)
 	st.SetSessionKey(cliRes.sessionKey)
 	st.SetExp(exp)
@@ -1815,15 +1820,7 @@ func copySessionTokenWithoutSignatureAndContext(from session.Token) (to session.
 	copy(sessionTokenKey, from.SessionKey())
 	to.SetSessionKey(sessionTokenKey)
 
-	var sessionTokenOwner owner.ID
-	buf, err := from.OwnerID().Marshal()
-	if err != nil {
-		panic(err) // should never happen
-	}
-	err = sessionTokenOwner.Unmarshal(buf)
-	if err != nil {
-		panic(err) // should never happen
-	}
+	sessionTokenOwner := *from.OwnerID()
 	to.SetOwnerID(&sessionTokenOwner)
 
 	return to
diff --git a/pool/pool_test.go b/pool/pool_test.go
index 41c0080..aa350e8 100644
--- a/pool/pool_test.go
+++ b/pool/pool_test.go
@@ -17,9 +17,9 @@ import (
 	"github.com/nspcc-dev/neofs-sdk-go/netmap"
 	"github.com/nspcc-dev/neofs-sdk-go/object"
 	"github.com/nspcc-dev/neofs-sdk-go/object/address"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
 	sessiontest "github.com/nspcc-dev/neofs-sdk-go/session/test"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 	"github.com/stretchr/testify/require"
 	"go.uber.org/zap"
 )
@@ -594,7 +594,9 @@ func TestSessionTokenOwner(t *testing.T) {
 	t.Cleanup(p.Close)
 
 	anonKey := newPrivateKey(t)
-	anonOwner := owner.NewIDFromPublicKey(&anonKey.PublicKey)
+
+	var anonOwner user.ID
+	user.IDFromKey(&anonOwner, anonKey.PublicKey)
 
 	var prm prmCommon
 	prm.UseKey(anonKey)
@@ -611,7 +613,7 @@ func TestSessionTokenOwner(t *testing.T) {
 	require.NoError(t, err)
 
 	tkn := p.cache.Get(formCacheKey("peer0", anonKey))
-	require.True(t, anonOwner.Equal(tkn.OwnerID()))
+	require.True(t, anonOwner.Equals(*tkn.OwnerID()))
 }
 
 func TestWaitPresence(t *testing.T) {
diff --git a/session/session.go b/session/session.go
index 681b024..672b070 100644
--- a/session/session.go
+++ b/session/session.go
@@ -9,7 +9,7 @@ import (
 	"github.com/nspcc-dev/neofs-api-go/v2/session"
 	neofscrypto "github.com/nspcc-dev/neofs-sdk-go/crypto"
 	neofsecdsa "github.com/nspcc-dev/neofs-sdk-go/crypto/ecdsa"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 // Token represents NeoFS API v2-compatible
@@ -72,18 +72,27 @@ func (t *Token) SetID(v []byte) {
 }
 
 // OwnerID returns Token's owner identifier.
-func (t *Token) OwnerID() *owner.ID {
-	return owner.NewIDFromV2(
-		(*session.Token)(t).
-			GetBody().
-			GetOwnerID(),
-	)
+func (t *Token) OwnerID() *user.ID {
+	m := (*session.Token)(t).GetBody().GetOwnerID()
+	if m == nil {
+		return nil
+	}
+
+	var res user.ID
+
+	_ = res.ReadFromV2(*m)
+
+	return &res
 }
 
 // SetOwnerID sets Token's owner identifier.
-func (t *Token) SetOwnerID(v *owner.ID) {
+func (t *Token) SetOwnerID(v *user.ID) {
 	t.setBodyField(func(body *session.TokenBody) {
-		body.SetOwnerID(v.ToV2())
+		var m refs.OwnerID
+
+		v.WriteToV2(&m)
+
+		body.SetOwnerID(&m)
 	})
 }
 
diff --git a/session/session_test.go b/session/session_test.go
index b027114..5540ddd 100644
--- a/session/session_test.go
+++ b/session/session_test.go
@@ -4,9 +4,9 @@ import (
 	"testing"
 
 	sessionv2 "github.com/nspcc-dev/neofs-api-go/v2/session"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
 	sessiontest "github.com/nspcc-dev/neofs-sdk-go/session/test"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/stretchr/testify/require"
 )
 
@@ -22,7 +22,7 @@ func TestSessionToken_SetID(t *testing.T) {
 func TestSessionToken_SetOwnerID(t *testing.T) {
 	token := session.NewToken()
 
-	ownerID := ownertest.ID()
+	ownerID := usertest.ID()
 
 	token.SetOwnerID(ownerID)
 
diff --git a/session/test/token.go b/session/test/token.go
index 95c8ca4..de516af 100644
--- a/session/test/token.go
+++ b/session/test/token.go
@@ -7,8 +7,8 @@ import (
 
 	"github.com/google/uuid"
 	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	"github.com/nspcc-dev/neofs-sdk-go/session"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 var p *keys.PrivateKey
@@ -38,13 +38,14 @@ func Token() *session.Token {
 		panic(err)
 	}
 
-	ownerID := owner.NewID()
-	ownerID.SetPublicKey(&priv.PublicKey)
+	var ownerID user.ID
+
+	user.IDFromKey(&ownerID, priv.PublicKey)
 
 	keyBin := p.PublicKey().Bytes()
 
 	tok.SetID(uid)
-	tok.SetOwnerID(ownerID)
+	tok.SetOwnerID(&ownerID)
 	tok.SetSessionKey(keyBin)
 	tok.SetExp(11)
 	tok.SetNbf(22)
diff --git a/subnet/subnet.go b/subnet/subnet.go
index f70f876..75c48c9 100644
--- a/subnet/subnet.go
+++ b/subnet/subnet.go
@@ -3,8 +3,8 @@ package subnet
 import (
 	"github.com/nspcc-dev/neofs-api-go/v2/refs"
 	"github.com/nspcc-dev/neofs-api-go/v2/subnet"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
 	subnetid "github.com/nspcc-dev/neofs-sdk-go/subnet/id"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
 
 // Info represents information about NeoFS subnet.
@@ -63,7 +63,7 @@ func (x Info) ReadID(id *subnetid.ID) {
 }
 
 // SetOwner sets subnet owner ID.
-func (x *Info) SetOwner(id owner.ID) {
+func (x *Info) SetOwner(id user.ID) {
 	infov2 := (*subnet.Info)(x)
 
 	idv2 := infov2.Owner()
@@ -72,33 +72,32 @@ func (x *Info) SetOwner(id owner.ID) {
 		infov2.SetOwner(idv2)
 	}
 
-	// FIXME: we need to implement and use owner.ID.WriteToV2() method
-	*idv2 = *id.ToV2()
+	id.WriteToV2(idv2)
 }
 
 // ReadOwner reads the identifier of the subnet that Info describes.
 // Must be called only if owner is set (see HasOwner). Arg must not be nil.
-func (x Info) ReadOwner(id *owner.ID) {
+func (x Info) ReadOwner(id *user.ID) {
 	infov2 := (subnet.Info)(x)
 
 	id2 := infov2.Owner()
 	if id2 == nil {
-		// TODO: implement owner.ID.Reset
-		*id = owner.ID{}
+		*id = user.ID{}
 		return
 	}
 
-	// TODO: we need to implement and use owner.ID.FromV2 method
-	*id = *owner.NewIDFromV2(infov2.Owner())
+	if ownerV2 := infov2.Owner(); ownerV2 != nil {
+		_ = id.ReadFromV2(*ownerV2)
+	}
 }
 
 // IsOwner checks subnet ownership.
-func IsOwner(info Info, id owner.ID) bool {
-	id2 := new(owner.ID)
+func IsOwner(info Info, id user.ID) bool {
+	var id2 user.ID
 
-	info.ReadOwner(id2)
+	info.ReadOwner(&id2)
 
-	return id.Equal(id2)
+	return id.Equals(id2)
 }
 
 // IDEquals checks if ID refers to subnet that Info describes.
diff --git a/subnet/subnet_test.go b/subnet/subnet_test.go
index 763319e..70590fd 100644
--- a/subnet/subnet_test.go
+++ b/subnet/subnet_test.go
@@ -5,10 +5,10 @@ import (
 
 	subnetv2 "github.com/nspcc-dev/neofs-api-go/v2/subnet"
 	subnettest "github.com/nspcc-dev/neofs-api-go/v2/subnet/test"
-	"github.com/nspcc-dev/neofs-sdk-go/owner"
-	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
 	. "github.com/nspcc-dev/neofs-sdk-go/subnet"
 	subnetid "github.com/nspcc-dev/neofs-sdk-go/subnet/id"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
 	"github.com/stretchr/testify/require"
 )
 
@@ -36,11 +36,11 @@ func TestInfo_SetID(t *testing.T) {
 
 func TestInfo_SetOwner(t *testing.T) {
 	var (
-		id   owner.ID
+		id   user.ID
 		info Info
 	)
 
-	id = *ownertest.ID()
+	id = *usertest.ID()
 
 	require.False(t, IsOwner(info, id))
 
diff --git a/user/doc.go b/user/doc.go
new file mode 100644
index 0000000..800677d
--- /dev/null
+++ b/user/doc.go
@@ -0,0 +1,55 @@
+/*
+Package user provides functionality related to NeoFS users.
+
+User identity is reflected in ID type. Each user has its own unique identifier
+within the same network.
+
+NeoFS user identification is compatible with Neo accounts:
+	import "github.com/nspcc-dev/neo-go/pkg/crypto/keys"
+	import "github.com/nspcc-dev/neo-go/pkg/crypto/hash"
+
+	var id user.ID
+
+	var scriptHash util.Uint160 // user account in NeoFS
+	id.SetScriptHash(scriptHash)
+
+	var key keys.PublicKey // user's public key
+	user.IDFromKey(&id, k.PrivateKey.PublicKey)
+
+ID is compatible with the NeoFS Smart Contract API:
+	var id user.ID
+	// ...
+
+	wallet := id.WalletBytes()
+
+	// use wallet in call
+
+Encoding/decoding mechanisms are used to transfer identifiers:
+	var id user.ID
+	// ...
+
+	s := id.EncodeToString() // on transmitter
+	err = id.DecodeString(s) // on receiver
+
+Instances can be also used to process NeoFS API protocol messages
+(see neo.fs.v2.refs package in https://github.com/nspcc-dev/neofs-api).
+
+On client side:
+	import "github.com/nspcc-dev/neofs-api-go/v2/refs"
+
+	var msg refs.OwnerID
+	id.WriteToV2(&msg)
+
+	// send msg
+
+On server side:
+	// recv msg
+
+	var id user.ID
+
+	err := id.ReadFromV2(msg)
+	// ...
+
+	// process id
+*/
+package user
diff --git a/user/id.go b/user/id.go
new file mode 100644
index 0000000..08d851a
--- /dev/null
+++ b/user/id.go
@@ -0,0 +1,116 @@
+package user
+
+import (
+	"bytes"
+	"errors"
+	"fmt"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neo-go/pkg/crypto/hash"
+	"github.com/nspcc-dev/neo-go/pkg/encoding/address"
+	"github.com/nspcc-dev/neo-go/pkg/util"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+)
+
+// ID identifies users of the NeoFS system.
+//
+// ID is mutually compatible with github.com/nspcc-dev/neofs-api-go/v2/refs.OwnerID
+// message. See ReadFromV2 / WriteToV2 methods.
+//
+// Instances can be created using built-in var declaration. Zero ID is not valid,
+// so it MUST be initialized using some modifying function (e.g. SetScriptHash,
+// IDFromKey, etc.).
+type ID struct {
+	w []byte
+}
+
+// ReadFromV2 reads ID from the refs.OwnerID message. Returns an error if
+// the message is malformed according to the NeoFS API V2 protocol.
+//
+// See also WriteToV2.
+func (x *ID) ReadFromV2(m refs.OwnerID) error {
+	w := m.GetValue()
+	if len(w) != 25 {
+		return fmt.Errorf("invalid length %d, expected 25", len(w))
+	}
+
+	if w[0] != address.NEO3Prefix {
+		return fmt.Errorf("invalid prefix byte 0x%X, expected 0x%X", w[0], address.NEO3Prefix)
+	}
+
+	if !bytes.Equal(w[21:], hash.Checksum(w[:21])) {
+		return errors.New("checksum mismatch")
+	}
+
+	x.w = w
+
+	return nil
+}
+
+// WriteToV2 writes ID to the refs.OwnerID message.
+// The message must not be nil.
+//
+// See also ReadFromV2.
+func (x ID) WriteToV2(m *refs.OwnerID) {
+	m.SetValue(x.w)
+}
+
+// SetScriptHash forms user ID from wallet address scripthash.
+func (x *ID) SetScriptHash(scriptHash util.Uint160) {
+	if cap(x.w) < 25 {
+		x.w = make([]byte, 25)
+	} else if len(x.w) < 25 {
+		x.w = x.w[:25]
+	}
+
+	x.w[0] = address.Prefix
+	copy(x.w[1:], scriptHash.BytesBE())
+	copy(x.w[21:], hash.Checksum(x.w[:21]))
+}
+
+// WalletBytes returns NeoFS user ID as Neo3 wallet address in a binary format.
+//
+// Return value MUST NOT be mutated: to do this, first make a copy.
+//
+// See also Neo3 wallet docs.
+func (x ID) WalletBytes() []byte {
+	return x.w
+}
+
+// EncodeToString encodes ID into NeoFS API V2 protocol string.
+//
+// See also DecodeString.
+func (x ID) EncodeToString() string {
+	return base58.Encode(x.w)
+}
+
+// DecodeString decodes NeoFS API V2 protocol string. Returns an error
+// if s is malformed.
+//
+// DecodeString always changes the ID.
+//
+// See also EncodeToString.
+func (x *ID) DecodeString(s string) error {
+	var err error
+
+	x.w, err = base58.Decode(s)
+	if err != nil {
+		return fmt.Errorf("decode base58: %w", err)
+	}
+
+	return nil
+}
+
+// String implements fmt.Stringer.
+//
+// String is designed to be human-readable, and its format MAY differ between
+// SDK versions. String MAY return same result as EncodeToString. String MUST NOT
+// be used to encode ID into NeoFS protocol string.
+func (x ID) String() string {
+	return x.EncodeToString()
+}
+
+// Equals defines a comparison relation between two ID instances.
+func (x ID) Equals(x2 ID) bool {
+	return bytes.Equal(x.w, x2.w)
+}
diff --git a/user/id_test.go b/user/id_test.go
new file mode 100644
index 0000000..2d47d1a
--- /dev/null
+++ b/user/id_test.go
@@ -0,0 +1,121 @@
+package user_test
+
+import (
+	"math/rand"
+	"testing"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neo-go/pkg/util"
+	"github.com/nspcc-dev/neo-go/pkg/util/slice"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	. "github.com/nspcc-dev/neofs-sdk-go/user"
+	usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
+	"github.com/stretchr/testify/require"
+)
+
+func TestID_WalletBytes(t *testing.T) {
+	var scriptHash util.Uint160
+	rand.Read(scriptHash[:])
+
+	var id ID
+	id.SetScriptHash(scriptHash)
+
+	w := id.WalletBytes()
+
+	var m refs.OwnerID
+	m.SetValue(w)
+
+	err := id.ReadFromV2(m)
+	require.NoError(t, err)
+}
+
+func TestID_SetScriptHash(t *testing.T) {
+	var scriptHash util.Uint160
+	rand.Read(scriptHash[:])
+
+	var id ID
+	id.SetScriptHash(scriptHash)
+
+	var m refs.OwnerID
+	id.WriteToV2(&m)
+
+	var id2 ID
+
+	err := id2.ReadFromV2(m)
+	require.NoError(t, err)
+
+	require.True(t, id2.Equals(id))
+}
+
+func TestV2_ID(t *testing.T) {
+	id := *usertest.ID()
+	var m refs.OwnerID
+	var id2 ID
+
+	t.Run("OK", func(t *testing.T) {
+		id.WriteToV2(&m)
+
+		err := id2.ReadFromV2(m)
+		require.NoError(t, err)
+		require.True(t, id2.Equals(id))
+	})
+
+	val := m.GetValue()
+
+	t.Run("invalid size", func(t *testing.T) {
+		m.SetValue(val[:24])
+
+		err := id2.ReadFromV2(m)
+		require.Error(t, err)
+	})
+
+	t.Run("invalid prefix", func(t *testing.T) {
+		val := slice.Copy(val)
+		val[0]++
+
+		m.SetValue(val)
+
+		err := id2.ReadFromV2(m)
+		require.Error(t, err)
+	})
+
+	t.Run("invalid checksum", func(t *testing.T) {
+		val := slice.Copy(val)
+		val[21]++
+
+		m.SetValue(val)
+
+		err := id2.ReadFromV2(m)
+		require.Error(t, err)
+	})
+}
+
+func TestID_EncodeToString(t *testing.T) {
+	id := *usertest.ID()
+
+	s := id.EncodeToString()
+
+	_, err := base58.Decode(s)
+	require.NoError(t, err)
+
+	var id2 ID
+
+	err = id2.DecodeString(s)
+	require.NoError(t, err)
+
+	require.Equal(t, id, id2)
+
+	err = id2.DecodeString("_") // any invalid bas58 string
+	require.Error(t, err)
+}
+
+func TestID_Equal(t *testing.T) {
+	id1 := *usertest.ID()
+	id2 := *usertest.ID()
+	id3 := id1
+
+	require.True(t, id1.Equals(id1)) // self-equality
+	require.True(t, id1.Equals(id3))
+	require.True(t, id3.Equals(id1)) // commutativity
+	require.False(t, id1.Equals(id2))
+}
diff --git a/user/test/doc.go b/user/test/doc.go
new file mode 100644
index 0000000..9584719
--- /dev/null
+++ b/user/test/doc.go
@@ -0,0 +1,13 @@
+/*
+Package usertest provides functions for convenient testing of user package API.
+
+Note that importing the package into source files is highly discouraged.
+
+Random instance generation functions can be useful when testing expects any value, e.g.:
+	import usertest "github.com/nspcc-dev/neofs-sdk-go/user/test"
+
+	id := usertest.ID()
+	// test the value
+
+*/
+package usertest
diff --git a/user/test/id.go b/user/test/id.go
new file mode 100644
index 0000000..adf9d0c
--- /dev/null
+++ b/user/test/id.go
@@ -0,0 +1,19 @@
+package usertest
+
+import (
+	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
+	"github.com/nspcc-dev/neofs-sdk-go/user"
+)
+
+// ID returns random user.ID.
+func ID() *user.ID {
+	key, err := keys.NewPrivateKey()
+	if err != nil {
+		panic(err)
+	}
+
+	var x user.ID
+	user.IDFromKey(&x, key.PrivateKey.PublicKey)
+
+	return &x
+}
diff --git a/user/util.go b/user/util.go
new file mode 100644
index 0000000..ddd9657
--- /dev/null
+++ b/user/util.go
@@ -0,0 +1,12 @@
+package user
+
+import (
+	"crypto/ecdsa"
+
+	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
+)
+
+// IDFromKey forms the ID using script hash calculated for the given key.
+func IDFromKey(id *ID, key ecdsa.PublicKey) {
+	id.SetScriptHash((*keys.PublicKey)(&key).GetScriptHash())
+}
diff --git a/user/util_test.go b/user/util_test.go
new file mode 100644
index 0000000..437d449
--- /dev/null
+++ b/user/util_test.go
@@ -0,0 +1,24 @@
+package user_test
+
+import (
+	"crypto/ecdsa"
+	"crypto/elliptic"
+	"encoding/hex"
+	"testing"
+
+	"github.com/nspcc-dev/neofs-sdk-go/user"
+	"github.com/stretchr/testify/require"
+)
+
+func TestIDFromKey(t *testing.T) {
+	// examples are taken from https://docs.neo.org/docs/en-us/basic/concept/wallets.html
+	rawPub, _ := hex.DecodeString("03cdb067d930fd5adaa6c68545016044aaddec64ba39e548250eaea551172e535c")
+	x, y := elliptic.UnmarshalCompressed(elliptic.P256(), rawPub)
+	require.True(t, x != nil && y != nil)
+
+	var id user.ID
+
+	user.IDFromKey(&id, ecdsa.PublicKey{Curve: elliptic.P256(), X: x, Y: y})
+
+	require.Equal(t, "NNLi44dJNXtDNSBkofB48aTVYtb1zZrNEs", id.EncodeToString())
+}