They are very similar. I would say 利用者 means someone who makes use of something in order to do a job or achieve a particular result or effect, while 使用者 means someone who uses something for whatever purpose (or even without any purpose). And 使用者 can also mean an employer.

I got it, thanks.

in my opinion, we often use 利用者　more than 使用者. when we use 利用 express use in any kind of service. on the other hand, verbs 利用する means "utilize" in English and 使用する means "use" in English.so we use often 使用する　more than 利用する. because verb 使用する is more common. 使う is also same mean with 使用する The deferece is 使用する is more polite when you write. My explanation little bit complicate because of lack my English, hope you help your understanding. I think 使用 In arabic 　استخدم and 利用 in arabic الاستفادة من?

In my opinion,