diff --git a/src/Backend/UserTransactions.API/Controllers/v1/UserController.cs b/src/Backend/UserTransactions.API/Controllers/v1/UserController.cs
index 61475a3..51c373b 100644
--- a/src/Backend/UserTransactions.API/Controllers/v1/UserController.cs
+++ b/src/Backend/UserTransactions.API/Controllers/v1/UserController.cs
@@ -2,6 +2,7 @@
 using Microsoft.AspNetCore.Mvc;
 using System.Diagnostics.CodeAnalysis;
 using UserTransactions.Application.UseCases.User.Create;
+using UserTransactions.Application.UseCases.User.ListAll;
 using UserTransactions.Application.UseCases.User.ListTotal;
 using UserTransactions.Communication.Dtos.Errors.Response;
 using UserTransactions.Communication.Dtos.User.Request;
@@ -23,10 +24,18 @@ public class UserController : ControllerBase
         public async Task<IActionResult> RegisterUser([FromBody] RequestCreateUserDto request, [FromServices] ICreateUserUseCase useCase)
         {
             var result = await useCase.ExecuteAsync(request);
-
             return CreatedAtAction(nameof(RegisterUser), new { id = result.Id }, result);
         }
 
+        [HttpGet("list-all")]
+        [ProducesResponseType(typeof(ResponseListAllUsersDto), StatusCodes.Status200OK)]
+        [ProducesResponseType(typeof(ResponseErrorDto), StatusCodes.Status400BadRequest)]
+        public async Task<IActionResult> ListAllUsers([FromServices] IListAllUsersUseCase useCase)
+        {
+            var result = await useCase.ExecuteAsync();
+            return Ok(result);
+        }
+
         [HttpGet("list-total-quantity")]
         [ProducesResponseType(typeof(ResponseListTotalQuantityUserDto), StatusCodes.Status200OK)]
         [ProducesResponseType(typeof(ResponseErrorDto), StatusCodes.Status400BadRequest)]
diff --git a/src/Backend/UserTransactions.API/Controllers/v1/WalletController.cs b/src/Backend/UserTransactions.API/Controllers/v1/WalletController.cs
index 84447fd..026f5cb 100644
--- a/src/Backend/UserTransactions.API/Controllers/v1/WalletController.cs
+++ b/src/Backend/UserTransactions.API/Controllers/v1/WalletController.cs
@@ -2,9 +2,9 @@
 using Microsoft.AspNetCore.Mvc;
 using System.Diagnostics.CodeAnalysis;
 using UserTransactions.Application.UseCases.Wallet.Create;
+using UserTransactions.Application.UseCases.Wallet.ListAll;
 using UserTransactions.Application.UseCases.Wallet.ListTotal;
 using UserTransactions.Communication.Dtos.Errors.Response;
-using UserTransactions.Communication.Dtos.User.Response;
 using UserTransactions.Communication.Dtos.Wallet.Request;
 using UserTransactions.Communication.Dtos.Wallet.Response;
 
@@ -28,6 +28,15 @@ public async Task<IActionResult> RegisterWallet([FromBody] RequestCreateWalletDt
             return CreatedAtAction(nameof(RegisterWallet), new { id = result.Id }, result);
         }
 
+        [HttpGet("list-all")]
+        [ProducesResponseType(typeof(ResponseListAllWalletsDto), StatusCodes.Status200OK)]
+        [ProducesResponseType(typeof(ResponseErrorDto), StatusCodes.Status400BadRequest)]
+        public async Task<IActionResult> ListAllWallets([FromServices] IListAllWalletsUseCase useCase)
+        {
+            var result = await useCase.ExecuteAsync();
+            return Ok(result);
+        }
+
         [HttpGet("list-total-quantity")]
         [ProducesResponseType(typeof(ResponseListTotalQuantityWalletDto), StatusCodes.Status200OK)]
         [ProducesResponseType(typeof(ResponseErrorDto), StatusCodes.Status400BadRequest)]
diff --git a/src/Backend/UserTransactions.Application/DI/DependencyInjection.cs b/src/Backend/UserTransactions.Application/DI/DependencyInjection.cs
index a813bdc..f37167b 100644
--- a/src/Backend/UserTransactions.Application/DI/DependencyInjection.cs
+++ b/src/Backend/UserTransactions.Application/DI/DependencyInjection.cs
@@ -11,8 +11,10 @@
 using UserTransactions.Application.UseCases.Transaction.ListTotal;
 using UserTransactions.Application.UseCases.Transaction.ListTotalAmount;
 using UserTransactions.Application.UseCases.User.Create;
+using UserTransactions.Application.UseCases.User.ListAll;
 using UserTransactions.Application.UseCases.User.ListTotal;
 using UserTransactions.Application.UseCases.Wallet.Create;
+using UserTransactions.Application.UseCases.Wallet.ListAll;
 using UserTransactions.Application.UseCases.Wallet.ListTotal;
 using UserTransactions.Communication.Dtos.Errors.Response;
 
@@ -41,9 +43,11 @@ public static void AddUseCases(this IServiceCollection services)
 
 
             services.AddScoped<IListTotalQuantityUserUseCase, ListTotalQuantityUserUseCase>();
+            services.AddScoped<IListAllUsersUseCase, ListAllUsersUseCase>();
 
 
             services.AddScoped<IListTotalQuantityWalletUseCase, ListTotalQuantityWalletUseCase>();
+            services.AddScoped<IListAllWalletsUseCase, ListAllWalletsUseCase>();
 
             services.AddScoped<IGetOverallHealthUseCase, GetOverallHealthUseCase>();
         }
diff --git a/src/Backend/UserTransactions.Application/Mappers/User/UserMapper.cs b/src/Backend/UserTransactions.Application/Mappers/User/UserMapper.cs
index 4dc2e73..9231d67 100644
--- a/src/Backend/UserTransactions.Application/Mappers/User/UserMapper.cs
+++ b/src/Backend/UserTransactions.Application/Mappers/User/UserMapper.cs
@@ -20,5 +20,16 @@ public static ResponseCreateUserDto MapFromUser(this UserEntity user)
                 Email = user.Email,
             };
         }
+
+        public static IList<ResponseListAllUsersDto> MapListAllFromUser(this IList<UserEntity> users)
+        {
+            return users.Select(user => new ResponseListAllUsersDto
+            {
+                FullName = user.FullName,
+                Email = user.Email,
+                CPF = user.CPF,
+                UserType = user.UserType
+            }).ToList();
+        }
     }
 }
diff --git a/src/Backend/UserTransactions.Application/Mappers/Wallet/WalletMapper.cs b/src/Backend/UserTransactions.Application/Mappers/Wallet/WalletMapper.cs
index 485ebbc..eb1c921 100644
--- a/src/Backend/UserTransactions.Application/Mappers/Wallet/WalletMapper.cs
+++ b/src/Backend/UserTransactions.Application/Mappers/Wallet/WalletMapper.cs
@@ -19,5 +19,16 @@ public static ResponseCreateWalletDto MapFromWallet(this WalletEntity wallet)
                 Balance = wallet.Balance
             };
         }
+
+        public static IList<ResponseListAllWalletsDto> MapListAllFromWallet(this IList<WalletEntity> wallets)
+        {
+            return wallets.Select(wallet => new ResponseListAllWalletsDto
+            {
+                FullName = wallet.User!.FullName,
+                Email = wallet.User!.Email,
+                UserType = wallet.User.UserType,
+                Balance = wallet.Balance
+            }).ToList();
+        }
     }
 }
\ No newline at end of file
diff --git a/src/Backend/UserTransactions.Application/UseCases/Transaction/ListAll/ListAllTransactionUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/Transaction/ListAll/ListAllTransactionUseCase.cs
index f3f3ba7..0f54847 100644
--- a/src/Backend/UserTransactions.Application/UseCases/Transaction/ListAll/ListAllTransactionUseCase.cs
+++ b/src/Backend/UserTransactions.Application/UseCases/Transaction/ListAll/ListAllTransactionUseCase.cs
@@ -17,9 +17,9 @@ public async Task<IList<ResponseListTransactionsDto>> ExecuteAsync()
         {
             var transactions = await _transactionRepository.ListAllAsync();
 
-            var ResponseListTransactionsDto = transactions.MapListAllFromTransactions();
+            var responseListTransactionsDto = transactions.MapListAllFromTransactions();
 
-            return ResponseListTransactionsDto;
+            return responseListTransactionsDto;
         }
     }
 }
diff --git a/src/Backend/UserTransactions.Application/UseCases/User/ListAll/IListAllUsersUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/User/ListAll/IListAllUsersUseCase.cs
new file mode 100644
index 0000000..bf7f4df
--- /dev/null
+++ b/src/Backend/UserTransactions.Application/UseCases/User/ListAll/IListAllUsersUseCase.cs
@@ -0,0 +1,9 @@
+using UserTransactions.Communication.Dtos.User.Response;
+
+namespace UserTransactions.Application.UseCases.User.ListAll
+{
+    public interface IListAllUsersUseCase
+    {
+        Task<IList<ResponseListAllUsersDto>> ExecuteAsync();
+    }
+}
diff --git a/src/Backend/UserTransactions.Application/UseCases/User/ListAll/ListAllUsersUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/User/ListAll/ListAllUsersUseCase.cs
new file mode 100644
index 0000000..7a01f85
--- /dev/null
+++ b/src/Backend/UserTransactions.Application/UseCases/User/ListAll/ListAllUsersUseCase.cs
@@ -0,0 +1,25 @@
+using UserTransactions.Application.Mappers.User;
+using UserTransactions.Communication.Dtos.User.Response;
+using UserTransactions.Domain.Repositories.User;
+
+namespace UserTransactions.Application.UseCases.User.ListAll
+{
+    public class ListAllUsersUseCase : IListAllUsersUseCase
+    {
+        private readonly IUserRepository _userRepository;
+
+        public ListAllUsersUseCase(IUserRepository userRepository)
+        {
+            _userRepository = userRepository;
+        }
+
+        public async Task<IList<ResponseListAllUsersDto>> ExecuteAsync()
+        {
+            var users = await _userRepository.ListAllAsync();
+
+            var responseListAllUsersDto = users.MapListAllFromUser();
+
+            return responseListAllUsersDto;
+        }
+    }
+}
diff --git a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/IListAllWalletsUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/IListAllWalletsUseCase.cs
new file mode 100644
index 0000000..e04480d
--- /dev/null
+++ b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/IListAllWalletsUseCase.cs
@@ -0,0 +1,9 @@
+using UserTransactions.Communication.Dtos.Wallet.Response;
+
+namespace UserTransactions.Application.UseCases.Wallet.ListAll
+{
+    public interface IListAllWalletsUseCase
+    {
+        Task<IList<ResponseListAllWalletsDto>> ExecuteAsync();
+    }
+}
diff --git a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/ListAllWalletsUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/ListAllWalletsUseCase.cs
new file mode 100644
index 0000000..08995c5
--- /dev/null
+++ b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListAll/ListAllWalletsUseCase.cs
@@ -0,0 +1,25 @@
+using UserTransactions.Application.Mappers.Wallet;
+using UserTransactions.Communication.Dtos.Wallet.Response;
+using UserTransactions.Domain.Repositories.Wallet;
+
+namespace UserTransactions.Application.UseCases.Wallet.ListAll
+{
+    public class ListAllWalletsUseCase : IListAllWalletsUseCase
+    {
+        private readonly IWalletRepository _walletRepository;
+
+        public ListAllWalletsUseCase(IWalletRepository walletRepository)
+        {
+            _walletRepository = walletRepository;
+        }
+
+        public async Task<IList<ResponseListAllWalletsDto>> ExecuteAsync()
+        {
+            var wallets = await _walletRepository.ListAllAsync();
+
+            var responseListAllWalletsDto = wallets.MapListAllFromWallet();
+
+            return responseListAllWalletsDto;
+        }
+    }
+}
diff --git a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/IListTotalQuantityWalletUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/IListTotalQuantityWalletUseCase.cs
index fbf3166..a47c9a5 100644
--- a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/IListTotalQuantityWalletUseCase.cs
+++ b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/IListTotalQuantityWalletUseCase.cs
@@ -1,4 +1,4 @@
-using UserTransactions.Communication.Dtos.User.Response;
+using UserTransactions.Communication.Dtos.Wallet.Response;
 
 namespace UserTransactions.Application.UseCases.Wallet.ListTotal
 {
diff --git a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/ListTotalQuantityWalletUseCase.cs b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/ListTotalQuantityWalletUseCase.cs
index ec9bf5d..bdf0843 100644
--- a/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/ListTotalQuantityWalletUseCase.cs
+++ b/src/Backend/UserTransactions.Application/UseCases/Wallet/ListTotal/ListTotalQuantityWalletUseCase.cs
@@ -1,4 +1,4 @@
-using UserTransactions.Communication.Dtos.User.Response;
+using UserTransactions.Communication.Dtos.Wallet.Response;
 using UserTransactions.Domain.Repositories.Wallet;
 
 namespace UserTransactions.Application.UseCases.Wallet.ListTotal
diff --git a/src/Backend/UserTransactions.Domain/Repositories/User/IUserRepository.cs b/src/Backend/UserTransactions.Domain/Repositories/User/IUserRepository.cs
index 9b758bd..85f9db3 100644
--- a/src/Backend/UserTransactions.Domain/Repositories/User/IUserRepository.cs
+++ b/src/Backend/UserTransactions.Domain/Repositories/User/IUserRepository.cs
@@ -9,5 +9,6 @@ public interface IUserRepository
         Task<bool> IsCpfAlreadyRegistered(string cpf);
         Task<bool> ExistsAndIsActiveAsync(Guid userId);
         Task<int> ListTotalQuantityAsync();
+        Task<IList<UserEntity>> ListAllAsync();
     }
 }
diff --git a/src/Backend/UserTransactions.Domain/Repositories/Wallet/IWalletRepository.cs b/src/Backend/UserTransactions.Domain/Repositories/Wallet/IWalletRepository.cs
index af18e18..54b4bff 100644
--- a/src/Backend/UserTransactions.Domain/Repositories/Wallet/IWalletRepository.cs
+++ b/src/Backend/UserTransactions.Domain/Repositories/Wallet/IWalletRepository.cs
@@ -10,5 +10,6 @@ public interface IWalletRepository
         Task<WalletEntity?> GetByIdAsync(Guid id);
         Task UpdateAsync(WalletEntity wallet);
         Task<int> ListTotalQuantityAsync();
+        Task<IList<WalletEntity>> ListAllAsync();
     }
 }
diff --git a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/TransactionRepository.cs b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/TransactionRepository.cs
index e59cb78..bb6b11c 100644
--- a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/TransactionRepository.cs
+++ b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/TransactionRepository.cs
@@ -31,15 +31,9 @@ public async Task<IList<Transaction>> ListAllAsync()
                 .ToListAsync();
         }
 
-        public async Task<int> ListTotalAsync()
-        {
-            return await _dbContext.Transactions.CountAsync();
-        }
+        public async Task<int> ListTotalAsync() => await _dbContext.Transactions.CountAsync();
 
-        public async Task<decimal> ListTotalAmountAsync()
-        {
-            return await _dbContext.Transactions.SumAsync(t => t.Amount);
-        }
+        public async Task<decimal> ListTotalAmountAsync() => await _dbContext.Transactions.SumAsync(t => t.Amount);
 
         public async Task<IList<Transaction>> ListLatestFourAsync()
         {
diff --git a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/UserRepository.cs b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/UserRepository.cs
index da0a616..651ab43 100644
--- a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/UserRepository.cs
+++ b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/UserRepository.cs
@@ -22,24 +22,14 @@ public async Task AddAsync(User user)
             await _dbContext.SaveChangesAsync();
         }
 
-        public async Task<bool> IsCpfAlreadyRegistered(string cpf)
-        {
-            return await _dbContext.Users.AnyAsync(u => u.CPF == cpf);
-        }
+        public async Task<bool> IsCpfAlreadyRegistered(string cpf) => await _dbContext.Users.AnyAsync(u => u.CPF == cpf);
 
-        public async Task<bool> IsEmailAlreadyRegistered(string email)
-        {
-            return await _dbContext.Users.AnyAsync(u => u.Email == email);
-        }
+        public async Task<bool> IsEmailAlreadyRegistered(string email) => await _dbContext.Users.AnyAsync(u => u.Email == email);
 
-        public async Task<bool> ExistsAndIsActiveAsync(Guid userId)
-        {
-            return await _dbContext.Users.AnyAsync(u => u.Id == userId && u.IsActive);
-        }
+        public async Task<bool> ExistsAndIsActiveAsync(Guid userId) => await _dbContext.Users.AnyAsync(u => u.Id == userId && u.IsActive);
 
-        public async Task<int> ListTotalQuantityAsync()
-        {
-            return await _dbContext.Users.CountAsync();
-        }
+        public async Task<int> ListTotalQuantityAsync() => await _dbContext.Users.CountAsync();
+
+        public async Task<IList<User>> ListAllAsync() => await _dbContext.Users.ToListAsync();
     }
 }
diff --git a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/WalletRepository.cs b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/WalletRepository.cs
index 2639d54..6ede81a 100644
--- a/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/WalletRepository.cs
+++ b/src/Backend/UserTransactions.Infrastructure/Persistance/Repositories/WalletRepository.cs
@@ -22,17 +22,9 @@ public async Task AddAsync(Wallet wallet)
             await _dbContext.SaveChangesAsync();
         }
 
-        public async Task<bool> ExistsByUserIdAsync(Guid userId)
-        {
-            return await _dbContext.Wallets
-                .AnyAsync(w => w.UserId == userId && w.IsActive);
-        }
+        public async Task<bool> ExistsByUserIdAsync(Guid userId) => await _dbContext.Wallets.AnyAsync(w => w.UserId == userId && w.IsActive);
 
-        public async Task<bool> ExistsByIdAsync(Guid id)
-        {
-            return await _dbContext.Wallets
-                .AnyAsync(w => w.Id == id && w.IsActive);
-        }
+        public async Task<bool> ExistsByIdAsync(Guid id) => await _dbContext.Wallets.AnyAsync(w => w.Id == id && w.IsActive);
 
         public async Task<Wallet?> GetByIdAsync(Guid id)
         {
@@ -48,9 +40,8 @@ public async Task UpdateAsync(Wallet wallet)
             await _dbContext.SaveChangesAsync();
         }
 
-        public async Task<int> ListTotalQuantityAsync()
-        {
-            return await _dbContext.Wallets.CountAsync();
-        }
+        public async Task<int> ListTotalQuantityAsync() => await _dbContext.Wallets.CountAsync();
+
+        public async Task<IList<Wallet>> ListAllAsync() => await _dbContext.Wallets.Include(w => w.User).ToListAsync();
     }
 }
\ No newline at end of file
diff --git a/src/Shared/UserTransactions.Communication/Dtos/User/Response/ResponseListAllUsersDto.cs b/src/Shared/UserTransactions.Communication/Dtos/User/Response/ResponseListAllUsersDto.cs
new file mode 100644
index 0000000..ba5e9f5
--- /dev/null
+++ b/src/Shared/UserTransactions.Communication/Dtos/User/Response/ResponseListAllUsersDto.cs
@@ -0,0 +1,12 @@
+using UserTransactions.Domain.Enum;
+
+namespace UserTransactions.Communication.Dtos.User.Response
+{
+    public class ResponseListAllUsersDto
+    {
+        public string FullName { get; set; } = string.Empty;
+        public string Email { get; set; } = string.Empty;
+        public string CPF { get; set; } = string.Empty;
+        public UserType UserType { get; set; }
+    }
+}
diff --git a/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListAllWalletsDto.cs b/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListAllWalletsDto.cs
new file mode 100644
index 0000000..f32f5d4
--- /dev/null
+++ b/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListAllWalletsDto.cs
@@ -0,0 +1,12 @@
+using UserTransactions.Domain.Enum;
+
+namespace UserTransactions.Communication.Dtos.Wallet.Response
+{
+    public class ResponseListAllWalletsDto
+    {
+        public string FullName { get; set; } = string.Empty;
+        public string Email { get; set; } = string.Empty;
+        public decimal Balance { get; set; }
+        public UserType UserType { get; set; }
+    }
+}
diff --git a/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListTotalQuantityWalletDto.cs b/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListTotalQuantityWalletDto.cs
index e3f1a37..1cbff58 100644
--- a/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListTotalQuantityWalletDto.cs
+++ b/src/Shared/UserTransactions.Communication/Dtos/Wallet/Response/ResponseListTotalQuantityWalletDto.cs
@@ -1,4 +1,4 @@
-namespace UserTransactions.Communication.Dtos.User.Response
+namespace UserTransactions.Communication.Dtos.Wallet.Response
 {
     public class ResponseListTotalQuantityWalletDto
     {
diff --git a/tests/UserTransactions.Tests/Application/User/UseCases/ListAllUsersUseCaseTest.cs b/tests/UserTransactions.Tests/Application/User/UseCases/ListAllUsersUseCaseTest.cs
new file mode 100644
index 0000000..f5847e6
--- /dev/null
+++ b/tests/UserTransactions.Tests/Application/User/UseCases/ListAllUsersUseCaseTest.cs
@@ -0,0 +1,106 @@
+using FluentAssertions;
+using UserTransactions.Application.UseCases.User.ListAll;
+using UserTransactions.Domain.Enum;
+using UserTransactions.Domain.Repositories.User;
+using UserTransactions.Tests.Shared.Builders.Entities;
+using UserTransactions.Tests.Shared.Builders.Repositories;
+using UserEntity = UserTransactions.Domain.Entities.User;
+
+namespace UserTransactions.Tests.Application.User.UseCases
+{
+    public class ListAllUsersUseCaseTest
+    {
+        private readonly IUserRepository _userRepository;
+        private readonly IListAllUsersUseCase _sut;
+
+        public ListAllUsersUseCaseTest()
+        {
+            _userRepository = UserRepositoryBuilder.Build();
+            _sut = new ListAllUsersUseCase(_userRepository);
+        }
+
+        [Fact]
+        public async Task Given_ValidRequest_When_ExecuteAsyncIsCalled_Then_ShouldReturnValidResult()
+        {
+            // Arrange
+            var users = new List<UserEntity>();
+            for (int i = 0; i < 3; i++)
+            {
+                users.Add(UserEntityBuilder.Build());
+            }
+            UserRepositoryBuilder.SetupListAllAsync(users);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(3);
+            result.Should().AllSatisfy(user =>
+            {
+                user.FullName.Should().NotBeNullOrEmpty();
+                user.Email.Should().NotBeNullOrEmpty();
+                user.CPF.Should().NotBeNullOrEmpty();
+                user.UserType.Should().BeDefined();
+            });
+        }
+
+        [Fact]
+        public async Task Given_NoUsers_When_ExecuteAsyncIsCalled_Then_ShouldReturnEmptyList()
+        {
+            // Arrange
+            var users = new List<UserEntity>();
+            UserRepositoryBuilder.SetupListAllAsync(users);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().BeEmpty();
+        }
+
+        [Theory]
+        [InlineData(1)]
+        [InlineData(5)]
+        [InlineData(10)]
+        public async Task Given_SpecificNumberOfUsers_When_ExecuteAsyncIsCalled_Then_ShouldReturnCorrectCount(int userCount)
+        {
+            // Arrange
+            var users = new List<UserEntity>();
+            for (int i = 0; i < userCount; i++)
+            {
+                users.Add(UserEntityBuilder.Build());
+            }
+            UserRepositoryBuilder.SetupListAllAsync(users);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(userCount);
+        }
+
+        [Fact]
+        public async Task Given_UsersWithDifferentTypes_When_ExecuteAsyncIsCalled_Then_ShouldReturnAllUsers()
+        {
+            // Arrange
+            var users = new List<UserEntity>
+            {
+                UserEntityBuilder.BuildUser(),
+                UserEntityBuilder.BuildMerchant()
+            };
+            UserRepositoryBuilder.SetupListAllAsync(users);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(2);
+            result.Should().Contain(u => u.UserType == UserType.User);
+            result.Should().Contain(u => u.UserType == UserType.Merchant);
+        }
+    }
+}
\ No newline at end of file
diff --git a/tests/UserTransactions.Tests/Application/Wallet/UseCases/ListAllWalletsUseCaseTest.cs b/tests/UserTransactions.Tests/Application/Wallet/UseCases/ListAllWalletsUseCaseTest.cs
new file mode 100644
index 0000000..77c97cc
--- /dev/null
+++ b/tests/UserTransactions.Tests/Application/Wallet/UseCases/ListAllWalletsUseCaseTest.cs
@@ -0,0 +1,113 @@
+using FluentAssertions;
+using UserTransactions.Application.UseCases.Wallet.ListAll;
+using UserTransactions.Domain.Enum;
+using UserTransactions.Domain.Repositories.Wallet;
+using UserTransactions.Tests.Shared.Builders.Entities;
+using UserTransactions.Tests.Shared.Builders.Repositories;
+using WalletEntity = UserTransactions.Domain.Entities.Wallet;
+
+namespace UserTransactions.Tests.Application.Wallet.UseCases
+{
+    public class ListAllWalletsUseCaseTest
+    {
+        private readonly IWalletRepository _walletRepository;
+        private readonly IListAllWalletsUseCase _sut;
+
+        public ListAllWalletsUseCaseTest()
+        {
+            _walletRepository = WalletRepositoryBuilder.Build();
+            _sut = new ListAllWalletsUseCase(_walletRepository);
+        }
+
+        [Fact]
+        public async Task Given_ValidRequest_When_ExecuteAsyncIsCalled_Then_ShouldReturnValidResult()
+        {
+            // Arrange
+            var wallets = new List<WalletEntity>();
+            for (int i = 0; i < 3; i++)
+            {
+                var user = UserEntityBuilder.BuildUser();
+                var wallet = WalletEntityBuilder.BuildWithUser(user);
+                wallets.Add(wallet);
+            }
+            WalletRepositoryBuilder.SetupListAllAsync(wallets);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(3);
+            result.Should().AllSatisfy(wallet =>
+            {
+                wallet.FullName.Should().NotBeNullOrEmpty();
+                wallet.Email.Should().NotBeNullOrEmpty();
+                wallet.Balance.Should().BeGreaterThanOrEqualTo(0);
+                wallet.UserType.Should().BeDefined();
+            });
+        }
+
+        [Fact]
+        public async Task Given_NoWallets_When_ExecuteAsyncIsCalled_Then_ShouldReturnEmptyList()
+        {
+            // Arrange
+            var wallets = new List<WalletEntity>();
+            WalletRepositoryBuilder.SetupListAllAsync(wallets);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().BeEmpty();
+        }
+
+        [Theory]
+        [InlineData(1)]
+        [InlineData(5)]
+        [InlineData(10)]
+        public async Task Given_SpecificNumberOfWallets_When_ExecuteAsyncIsCalled_Then_ShouldReturnCorrectCount(int walletCount)
+        {
+            // Arrange
+            var wallets = new List<WalletEntity>();
+            for (int i = 0; i < walletCount; i++)
+            {
+                var user = UserEntityBuilder.BuildUser();
+                var wallet = WalletEntityBuilder.BuildWithUser(user);
+                wallets.Add(wallet);
+            }
+            WalletRepositoryBuilder.SetupListAllAsync(wallets);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(walletCount);
+        }
+
+        [Fact]
+        public async Task Given_WalletsWithDifferentUserTypes_When_ExecuteAsyncIsCalled_Then_ShouldReturnAllWallets()
+        {
+            // Arrange
+            var wallets = new List<WalletEntity>();
+
+            var userWallet = WalletEntityBuilder.BuildWithUser(UserEntityBuilder.BuildUser());
+            var merchantWallet = WalletEntityBuilder.BuildWithUser(UserEntityBuilder.BuildMerchant());
+
+            wallets.Add(userWallet);
+            wallets.Add(merchantWallet);
+
+            WalletRepositoryBuilder.SetupListAllAsync(wallets);
+
+            // Act
+            var result = await _sut.ExecuteAsync();
+
+            // Assert
+            result.Should().NotBeNull();
+            result.Should().HaveCount(2);
+            result.Should().Contain(w => w.UserType == UserType.User);
+            result.Should().Contain(w => w.UserType == UserType.Merchant);
+        }
+    }
+}
\ No newline at end of file
diff --git a/tests/UserTransactions.Tests/Shared/Builders/Dtos/Response/Wallet/ResponseListTotalQuantityWalletDtoBuilder.cs b/tests/UserTransactions.Tests/Shared/Builders/Dtos/Response/Wallet/ResponseListTotalQuantityWalletDtoBuilder.cs
index f3a807a..165a153 100644
--- a/tests/UserTransactions.Tests/Shared/Builders/Dtos/Response/Wallet/ResponseListTotalQuantityWalletDtoBuilder.cs
+++ b/tests/UserTransactions.Tests/Shared/Builders/Dtos/Response/Wallet/ResponseListTotalQuantityWalletDtoBuilder.cs
@@ -1,5 +1,5 @@
 using Bogus;
-using UserTransactions.Communication.Dtos.User.Response;
+using UserTransactions.Communication.Dtos.Wallet.Response;
 
 namespace UserTransactions.Tests.Shared.Builders.Dtos.Response.Wallet
 {
diff --git a/tests/UserTransactions.Tests/Shared/Builders/Repositories/UserRepositoryBuilder.cs b/tests/UserTransactions.Tests/Shared/Builders/Repositories/UserRepositoryBuilder.cs
index 4b4a0fd..44e1769 100644
--- a/tests/UserTransactions.Tests/Shared/Builders/Repositories/UserRepositoryBuilder.cs
+++ b/tests/UserTransactions.Tests/Shared/Builders/Repositories/UserRepositoryBuilder.cs
@@ -1,5 +1,6 @@
 using Moq;
 using UserTransactions.Domain.Repositories.User;
+using UserEntity = UserTransactions.Domain.Entities.User;
 
 namespace UserTransactions.Tests.Shared.Builders.Repositories
 {
@@ -28,5 +29,10 @@ public static void SetupListTotalQuantityAsync(int totalQuantity)
         {
             _mock.Setup(x => x.ListTotalQuantityAsync()).ReturnsAsync(totalQuantity);
         }
+
+        public static void SetupListAllAsync(IList<UserEntity> users)
+        {
+            _mock.Setup(x => x.ListAllAsync()).ReturnsAsync(users);
+        }
     }
 }
diff --git a/tests/UserTransactions.Tests/Shared/Builders/Repositories/WalletRepositoryBuilder.cs b/tests/UserTransactions.Tests/Shared/Builders/Repositories/WalletRepositoryBuilder.cs
index 410e95a..cc044b0 100644
--- a/tests/UserTransactions.Tests/Shared/Builders/Repositories/WalletRepositoryBuilder.cs
+++ b/tests/UserTransactions.Tests/Shared/Builders/Repositories/WalletRepositoryBuilder.cs
@@ -49,5 +49,10 @@ public static void SetupListTotalQuantityAsync(int totalQuantity)
         {
             _mock.Setup(x => x.ListTotalQuantityAsync()).ReturnsAsync(totalQuantity);
         }
+
+        public static void SetupListAllAsync(IList<WalletEntity> wallets)
+        {
+            _mock.Setup(x => x.ListAllAsync()).ReturnsAsync(wallets);
+        }
     }
 }