diff --git a/opcodes.cpp b/opcodes.cpp
index 26c5c03..f796b77 100644
--- a/opcodes.cpp
+++ b/opcodes.cpp
@@ -884,7 +884,7 @@ void CLASS::insertOpcodes(void)
 	pushopcode("--^", P_LUP, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
 	pushopcode("PAU", 0x00, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
 	pushopcode("SW", 0x00, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
-	pushopcode("USR", 0x00, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
+	pushopcode("USR", P_USR, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
 	pushopcode("MAC", P_MAC, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
 	pushopcode("EOM", P_MAC, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
 	pushopcode("<<<", P_MAC, OP_PSUEDO, OPHANDLER(&CLASS::doPSEUDO));
diff --git a/psuedo.cpp b/psuedo.cpp
index 36b512e..5145891 100644
--- a/psuedo.cpp
+++ b/psuedo.cpp
@@ -695,6 +695,74 @@ out:
 	return bytect;
 }
 
+static int usr_hash(std::string os) {
+	int hash = 0;
+
+	os.resize(4, ' ');
+	os = Poco::toUpper(os);
+
+	hash = (os[0] & 0x1f) << 11;
+	hash |= (os[1] & 0x1f) << 6;
+	hash |= (os[2] & 0x1f) << 1;
+	if (os[3] == 'L') hash |= 0x01;
+
+	return hash;
+}
+
+/*
+  handler for USR.  generates a 2-byte opcode hash
+  USR $00 - equivalent to DW $0 (qasm)
+  USR 'ADC ' - hashes the 4-byte string (qasm)
+  USR ADC - hashes the 1-4 byte symbol (merlin)
+ */
+int CLASS::doUSR(T65816Asm &a, MerlinLine &line, TSymbol &opinfo)
+{
+	UNUSED(opinfo);
+
+	line.eval_result = 0; // since this is an data  p-op, clear the global 'bad operand' flag
+
+	std::string os = Poco::trim(line.operand);
+	uint32_t bytect = 2;
+	uint32_t hash = 0;
+
+	char c = os.empty() ? 0 : os.front();
+
+	if (c == '$' && os.length() > 1) {
+
+		for (uint32_t i = 1; i < os.length(); ++i)
+		{
+			char hv = hexVal(os[i]);
+			if (hv < 0) {
+				line.setError(errIllegalCharOperand);
+				bytect = 0;
+				goto out;		
+			}
+			hash <<= 4;
+			hash |= hv;
+		}
+
+	} else if ((c == '\'' || c == '\"') && os.front() == os.back() && os.length() == 6) {
+		hash = usr_hash(os.substr(1, 4));
+	} else if (os.length() > 0 && os.length() <= 4) {
+		hash = usr_hash(os);
+	} else {
+		printf("line.setError(errBadOperand);\n");
+		line.setError(errBadOperand);
+		bytect = 0;
+		goto out;		
+	}
+
+	if (a.pass > 0) {
+		line.outbytes.push_back(hash & 0xff);		
+		line.outbytes.push_back(hash >> 8);		
+	}
+
+out:
+	line.outbytect = bytect;
+	return bytect;
+
+}
+
 // the handler for STR,STRL,REV,FLS,INV,DCI,ASC
 int CLASS::doASC(T65816Asm &a, MerlinLine &line, TSymbol &opinfo)
 {
@@ -1008,6 +1076,11 @@ int CLASS::ProcessOpcode(T65816Asm &a, MerlinLine &line, TSymbol &opinfo)
 		case P_ASC:
 			res = doASC(a, line, opinfo);
 			break;
+
+		case P_USR:
+			res = doUSR(a, line, opinfo);
+			break;
+
 	}
 	return (res);
 }
diff --git a/psuedo.h b/psuedo.h
index 809cb54..87e7a27 100644
--- a/psuedo.h
+++ b/psuedo.h
@@ -22,6 +22,7 @@ enum
     P_ERR,
     P_MAC,
     P_CAS,
+    P_USR,
 
 	P_MAX
 };
@@ -44,6 +45,7 @@ public:
 	int doTR(T65816Asm &a, MerlinLine &line, TSymbol &opinfo);
     int doASC(T65816Asm &a, MerlinLine &line, TSymbol &opinfo);
 	int doMAC(T65816Asm &a, MerlinLine &line, TSymbol &opinfo);
+	int doUSR(T65816Asm &a, MerlinLine &line, TSymbol &opinfo);
 
 };
 
diff --git a/testdata/3004-usr-qasm.S b/testdata/3004-usr-qasm.S
new file mode 100644
index 0000000..bd449b6
--- /dev/null
+++ b/testdata/3004-usr-qasm.S
@@ -0,0 +1,198 @@
+
+	usr   $00
+	usr   '>>> '
+	usr   '=   '
+	usr   '<<< '
+	usr   $00
+	usr   $00
+	usr   $00
+	usr   'XC- '
+	usr   'XCE '
+	usr   'XC  '
+	usr   'XBA '
+	usr   'WDM '
+	usr   'WAI '
+	usr   'VAR '
+	usr   'USR '   ;*** change this
+	usr   'USE '
+	usr   'TYX '
+	usr   'TYP '
+	usr   'TYA '
+	usr   'TXY '
+	usr   'TXS '
+	usr   'TXA '
+	usr   'TTL '
+	usr   'TSX '
+	usr   'TSC '
+	usr   'TSB '
+	usr   'TSA '
+	usr   'TRB '
+	usr   'TR  '
+	usr   'TDC '
+	usr   'TDA '
+	usr   'TCS '
+	usr   'TCD '
+	usr   'TBX '
+	usr   'TAY '
+	usr   'TAX '
+	usr   'TAS '
+	usr   'TAD '
+	usr   'SYM '
+	usr   'SWA '
+	usr   'STZ '
+	usr   'STY '
+	usr   'STX '
+	usr   'STRL'
+	usr   'STR '
+	usr   'STP '
+	usr   'STAL'
+	usr   'STA '
+	usr   'SKP '
+	usr   'SEP '
+	usr   'SEI '
+	usr   'SED '
+	usr   'SEC '
+	usr   'SBCL'
+	usr   'SBC '
+	usr   'SAV '
+	usr   'RTS '
+	usr   'RTL '
+	usr   'RTI '
+	usr   'ROR '
+	usr   'ROL '
+	usr   'RND '
+	usr   'REV '
+	usr   'REP '
+	usr   'REL '
+	usr   $00
+	usr   'PUT '
+	usr   'PMC '
+	usr   'PLY '
+	usr   'PLX '
+	usr   'PLP '
+	usr   'PLD '
+	usr   'PLB '
+	usr   'PLA '
+	usr   'PHY '
+	usr   'PHX '
+	usr   'PHP '
+	usr   'PHK '
+	usr   'PHD '
+	usr   'PHB '
+	usr   'PHA '
+	usr   'PER '
+	usr   'PEK '
+	usr   'PEI '
+	usr   'PEA '
+	usr   'PAU '
+	usr   'PAG '
+	usr   'ORG '
+	usr   'ORAL'
+	usr   'ORA '
+	usr   'OBJ '
+	usr   'NOP '
+	usr   'MX  '
+	usr   'MVP '
+	usr   'MVN '
+	usr   'MTX '
+	usr   '--^ '
+	usr   'MAC '
+	usr   'LUP '
+	usr   'LSTL'
+	usr   'LST '
+	usr   'LSR '
+	usr   'LIB '
+	usr   'LDY '
+	usr   'LDX '
+	usr   'LDAL'
+	usr   'LDA '
+	usr   'KBD '
+	usr   'JSR '
+	usr   'JSL '
+	usr   'JMP '
+	usr   'JML '
+	usr   'INY '
+	usr   'INX '
+	usr   'INV '
+	usr   'INC '
+	usr   'INA '
+	usr   'IF  '
+	usr   'HEX '
+	usr   $00
+	usr   'FLS '
+	usr   'FLO '
+	usr   'FIN '
+	usr   'EXT '
+	usr   'EXP '
+	usr   'EXD '
+	usr   'EVL '
+	usr   'ERR '
+	usr   'EQU '
+	usr   'EORL'
+	usr   'EOR '
+	usr   'EOM '
+	usr   'ENT '
+	usr   'END '
+	usr   'ENC '
+	usr   'ELS '
+	usr   'DW  '
+	usr   'DUP '
+	usr   'DUM '
+	usr   'DSK '
+	usr   'DS  '
+	usr   'DO  '
+	usr   'DL  '
+	usr   'DFS '
+	usr   'DFB '
+	usr   'DEY '
+	usr   'DEX '
+	usr   'DEN '
+	usr   'DEC '
+	usr   'DEA '
+	usr   'DDB '
+	usr   'DCI '
+	usr   'DBY '
+	usr   'DB  '
+	usr   'DAT '
+	usr   'DA  '
+	usr   'CYC '
+	usr   'CRC '
+	usr   'CPY '
+	usr   'CPX '
+	usr   'COP '
+	usr   'CMPL'
+	usr   'CMP '
+	usr   'CLV '
+	usr   'CLI '
+	usr   'CLD '
+	usr   'CLC '
+	usr   'CHK '
+	usr   'CAS '
+	usr   'BYT '
+	usr   'BVS '
+	usr   'BVC '
+	usr   'BTR '
+	usr   'BRL '
+	usr   'BRK '
+	usr   'BRA '
+	usr   'BPL '
+	usr   'BNE '
+	usr   'BMI '
+	usr   'BLT '
+	usr   'BIT '
+	usr   'BGE '
+	usr   'BFL '
+	usr   'BEQ '
+	usr   'BEL '
+	usr   'BCS '
+	usr   'BCC '
+	usr   'AST '
+	usr   'ASL '
+	usr   'ASC '
+	usr   'ANDL'
+	usr   'AND '
+	usr   'ADRL'
+	usr   'ADR '
+	usr   'ADCL'
+	usr   'ADC '
+	usr   $00
\ No newline at end of file
diff --git a/testdata/3005-usr-merlin.S b/testdata/3005-usr-merlin.S
new file mode 100644
index 0000000..4a8d38a
--- /dev/null
+++ b/testdata/3005-usr-merlin.S
@@ -0,0 +1,193 @@
+*======================================
+* Opcode table; must be in alpha order.
+*--------------------------------------
+
+	HEX	0000
+CODES	USR	ADC
+	ERR	*-CODES-2
+	USR	ADCL
+	USR	ADR
+	USR	ADRL
+	USR	ALI	;Linker
+	USR	AND
+	USR	ANDL
+	USR	ASC
+	USR	ASL
+	USR	ASM	;Linker
+	USR	AST
+	USR	BCC
+	USR	BCS
+	USR	BEQ
+	USR	BGE
+	USR	BIT
+	USR	BLT
+	USR	BMI
+	USR	BNE
+	USR	BPL
+	USR	BRA
+	USR	BRK
+	USR	BRL
+	USR	BVC
+	USR	BVS
+	USR	CAS
+	USR	CHK
+	USR	CLC
+	USR	CLD
+	USR	CLI
+	USR	CLV
+	USR	CMD	;Linker
+	USR	CMP
+	USR	CMPL
+	USR	COP
+	USR	CPX
+	USR	CPY
+	USR	CYC
+	USR	DA
+	USR	DAT
+	USR	DB
+	USR	DCI
+	USR	DDB
+	USR	DEC
+	USR	DEND
+	USR	DEX
+	USR	DEY
+	USR	DFB
+	USR	DO
+	USR	DS
+	USR	DSK
+	USR	DUM
+	USR	DW
+	USR	ELS
+	USR	END
+	USR	ENT
+	USR	EOM
+	USR	EOR
+	USR	EORL
+	USR	EQU
+	USR	ERR
+	USR	EXD
+	USR	EXP
+	USR	EXT
+	USR	FAS	;Linker
+	USR	FIN
+	USR	FLO
+	USR	FLS
+	USR	GEQ	;Linker
+	USR	HEX
+	USR	IF
+	USR	INC
+	USR	INV
+	USR	INX
+	USR	INY
+	USR	JML
+	USR	JMP
+	USR	JMPL
+	USR	JSL
+	USR	JSR
+	USR	KBD
+	USR	KIN	;Linker
+	USR	KND	;Linker
+	USR	LDA
+	USR	LDAL
+	USR	LDX
+	USR	LDY
+	USR	LEN	;Linker
+	USR	LIB	;Linker
+	USR	LIN	;Linker
+	USR	LKV	;Linker
+	USR	LNK	;Linker
+	USR	LSR
+	USR	LST
+	USR	LSTL	;Packs as LSTDO is interpd
+	USR	LUP
+	USR	MAC
+	USR	--^
+	USR	MVN
+	USR	MVP
+	USR	MX
+	USR	NOL	;Linker
+	USR	NOP
+	USR	OBJ
+	USR	ORA
+	USR	ORAL
+	USR	ORG
+	USR	OVR	;Linker
+MIDOP	USR	PAG
+	USR	PAU
+	USR	PEA
+	USR	PEI
+	USR	PER
+	USR	PHA
+	USR	PHB
+	USR	PHD
+	USR	PHK
+	USR	PHP
+	USR	PHX
+	USR	PHY
+	USR	PLA
+	USR	PLB
+	USR	PLD
+	USR	PLP
+	USR	PLX
+	USR	PLY
+	USR	PMC
+	USR	POS	;Linker
+	USR	REL
+	USR	REP
+	USR	REV
+	USR	ROL
+	USR	ROR
+	USR	RTI
+	USR	RTL
+	USR	RTS
+	USR	SAV
+	USR	SBC
+	USR	SBCL
+	USR	SEC
+	USR	SED
+	USR	SEI
+	USR	SEP
+	USR	SKP
+	USR	STA
+	USR	STAL
+	USR	STP
+	USR	STR
+	USR	STRL
+	USR	STX
+	USR	STY
+	USR	STZ
+	USR	SWA
+	USR	TAD
+	USR	TAS
+	USR	TAX
+	USR	TAY
+	USR	TCD
+	USR	TCS
+	USR	TDA
+	USR	TDC
+	USR	TR
+	USR	TRB
+	USR	TSA
+	USR	TSB
+	USR	TSC
+	USR	TSX
+	USR	TTL
+	USR	TXA
+	USR	TXS
+	USR	TXY
+	USR	TYA
+	USR	TYP
+	USR	TYX
+	USR	USR
+	USR	VAR
+	USR	VER	;Linker
+	USR	WAI
+	USR	WDM
+	USR	XBA
+	USR	XC
+	USR	XCE
+	USR	XREF
+	USR	<<<
+	USR	=
+	USR	>>>
+OPCODES