diff --git a/package-lock.json b/package-lock.json
index 0973f707..df2d40c4 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -6196,9 +6196,9 @@
       }
     },
     "enhanced-resolve": {
-      "version": "4.2.0",
-      "resolved": "https://registry.npmjs.org/enhanced-resolve/-/enhanced-resolve-4.2.0.tgz",
-      "integrity": "sha512-S7eiFb/erugyd1rLb6mQ3Vuq+EXHv5cpCkNqqIkYkBgN2QdFnyCZzFBleqwGEx4lgNGYij81BWnCrFNK7vxvjQ==",
+      "version": "4.3.0",
+      "resolved": "https://registry.npmjs.org/enhanced-resolve/-/enhanced-resolve-4.3.0.tgz",
+      "integrity": "sha512-3e87LvavsdxyoCfGusJnrZ5G8SLPOFeHSNpZI/ATL9a5leXo2k0w6MKnbqhdBad9qTobSfB20Ld7UmgoNbAZkQ==",
       "dev": true,
       "requires": {
         "graceful-fs": "^4.1.2",
diff --git a/package.json b/package.json
index e7455913..ed2746d2 100644
--- a/package.json
+++ b/package.json
@@ -77,6 +77,7 @@
     "css-loader": "^3.6.0",
     "del": "^5.1.0",
     "del-cli": "^3.0.1",
+    "enhanced-resolve": "^4.3.0",
     "eslint": "^7.3.0",
     "eslint-config-prettier": "^6.11.0",
     "eslint-plugin-import": "^2.21.2",
diff --git a/src/importer.js b/src/importer.js
new file mode 100644
index 00000000..5312d377
--- /dev/null
+++ b/src/importer.js
@@ -0,0 +1,73 @@
+import { getSassImplementation, getWebpackResolver } from './utils';
+
+/**
+ * A factory function for creating a Sass importer that uses `sass-loader`'s
+ * resolution rules.
+ *
+ * @see https://sass-lang.com/documentation/js-api#importer
+ *
+ * This is useful when attempting to mimic `sass-loader`'s behaviour in contexts
+ * that do not support Webpack. For example, it could be used to write a Jest
+ * transform for testing files with Sass imports.
+ *
+ * The resulting Sass importer is asynchronous, so it can only be used with
+ * `sass.render()` and not `renderSync()`.
+ *
+ * Example usage:
+ * ```js
+ *   import sass from 'sass';
+ *   import resolve from 'enhanced-resolve';
+ *   import createImporter from 'sass-loader/dist/importer';
+ *   import webpackConfig = './webpack.config';
+ *
+ *   const { resolve: { alias } } = webpackConfig;
+ *   const resolverFactory = (options) => resolve.create({ alias, ...options });
+ *   const importer = createImporter(resolverFactory, sass);
+ *
+ *   sass.render({
+ *     file: 'input.scss',
+ *     importer,
+ *   }, (err, result) => {
+ *     // ...
+ *   });
+ * ```
+ *
+ * @param {Function} resolverFactory - A factory function for creating a Webpack
+ *   resolver. The resulting `resolve` function should be compatible with the
+ *   asynchronous resolve function supplied by [`enhanced-resolve`]{@link
+ *   https://github.com/webpack/enhanced-resolve}. In all likelihood you'll want
+ *   to pass `resolve.create()` from `enhanced-resolve`, or a wrapped copy of
+ *   it.
+ * @param {Object} [implementation] - The imported Sass implementation, both
+ *   `sass` (Dart Sass)  and `node-sass` are supported. If no implementation is
+ *   supplied, `sass` will be preferred if it's available.
+ * @param {string[]} [includePaths] - The list of include paths passed to Sass.
+ *
+ * @returns {Function}
+ */
+export default function createSassImporter(
+  resolverFactory,
+  implementation = null,
+  includePaths = []
+) {
+  if (!implementation) {
+    // eslint-disable-next-line no-param-reassign
+    implementation = getSassImplementation();
+  }
+
+  const resolve = getWebpackResolver(
+    implementation,
+    resolverFactory,
+    includePaths
+  );
+
+  return (url, prev, done) => {
+    resolve(prev, url)
+      .then((result) => {
+        done({ file: result });
+      })
+      .catch(() => {
+        done(null);
+      });
+  };
+}
diff --git a/test/__snapshots__/importer.test.js.snap b/test/__snapshots__/importer.test.js.snap
new file mode 100644
index 00000000..6bda69c9
--- /dev/null
+++ b/test/__snapshots__/importer.test.js.snap
@@ -0,0 +1,95 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`importer should resolve imports when passed to \`sass\` 1`] = `
+"@charset \\"UTF-8\\";
+/* @import another/module */
+@import url(http://example.com/something/from/the/interwebs);
+.another-sass-module {
+  background: hotpink;
+}
+
+/* @import another/underscore */
+.underscore {
+  background: hotpink;
+}
+
+/* @import another/_underscore */
+.underscore {
+  background: hotpink;
+}
+
+/* @import ~sass/underscore */
+.underscore-sass {
+  background: hotpink;
+}
+
+/* @import ~sass/some.module */
+.some-sass-module {
+  background: hotpink;
+}
+
+/* @import url(http://example.com/something/from/the/interwebs); */
+/* scoped import @import language */
+.scoped-import body {
+  font: 100% Helvetica, sans-serif;
+  color: #333;
+}
+.scoped-import nav ul {
+  margin: 0;
+  padding: 0;
+  list-style: none;
+}
+.scoped-import nav li {
+  display: inline-block;
+}
+.scoped-import nav a {
+  display: block;
+  padding: 6px 12px;
+  text-decoration: none;
+}
+.scoped-import .box {
+  -webkit-border-radius: 10px;
+  -moz-border-radius: 10px;
+  -ms-border-radius: 10px;
+  border-radius: 10px;
+}
+.scoped-import .message, .scoped-import .warning, .scoped-import .error, .scoped-import .success {
+  border: 1px solid #ccc;
+  padding: 10px;
+  color: #333;
+}
+.scoped-import .success {
+  border-color: green;
+}
+.scoped-import .error {
+  border-color: red;
+}
+.scoped-import .warning {
+  border-color: yellow;
+}
+.scoped-import .foo:before {
+  content: \\"\\";
+}
+.scoped-import .bar:before {
+  content: \\"∑\\";
+}
+
+/* @import util */
+.util {
+  color: hotpink;
+}
+
+/* @import ~module */
+.module {
+  background: hotpink;
+}
+
+/* @import ~another */
+.another-scss-module-from-node-modules {
+  background: hotpink;
+}
+
+a {
+  color: red;
+}"
+`;
diff --git a/test/importer.test.js b/test/importer.test.js
new file mode 100644
index 00000000..cbd739d4
--- /dev/null
+++ b/test/importer.test.js
@@ -0,0 +1,22 @@
+import sass from 'sass';
+import resolve from 'enhanced-resolve';
+
+import createSassImporter from '../src/importer';
+
+describe('importer', () => {
+  it('should resolve imports when passed to `sass`', (done) => {
+    const importer = createSassImporter(resolve.create, sass);
+
+    sass.render(
+      {
+        file: 'test/sass/imports.sass',
+        importer,
+      },
+      (err, result) => {
+        expect(result.css.toString()).toMatchSnapshot();
+
+        done(err);
+      }
+    );
+  });
+});