Hi There,
i need to creat USERS in UNIX with restricted access to different directories.

for example
user1 should have access to dir1 and dir2
user2 should have access to dir2 and dir3

Please help me

i) Do your homework alone
ii) just googeling your question brings a million pages explaining exactly that homework
iii) even in here's FAQ subforum you'll find a comprehensive guide on that topic

play with acls.

Buddy,

In Unix, the users have been characterised into three groups:
Owner (you)
Group (a group of other users that you set up)
World (anyone else browsing around on the file system)

So you can put the users according to your conditions. Once this is done then u can provide permissions to those groups as a whole which will equally be applied on the users inside it.

This is the only way. We can't give permissions to users individually.

This is incorrect. You can give permissions to users or groups with ACLs if your UNIX system supports it.