Index: wp-admin/menu.php
===================================================================
--- wp-admin/menu.php	(revision 12911)
+++ wp-admin/menu.php	(working copy)
@@ -128,10 +128,7 @@
 if ( current_user_can('edit_users') ) {
 	$_wp_real_parent_file['profile.php'] = 'users.php'; // Back-compat for plugins adding submenus to profile.php.
 	$submenu['users.php'][5] = array(__('Authors & Users'), 'edit_users', 'users.php');
-
-	if ( ! is_multisite() || get_site_option( 'add_new_users' ) )
-		$submenu['users.php'][10] = array(_x('Add New', 'user'), 'create_users', 'user-new.php');
-
+	$submenu['users.php'][10] = array(_x('Add New', 'user'), 'create_users', 'user-new.php');
 	$submenu['users.php'][15] = array(__('Your Profile'), 'read', 'profile.php');
 } else {
 	$_wp_real_parent_file['users.php'] = 'profile.php';
Index: wp-admin/users.php
===================================================================
--- wp-admin/users.php	(revision 12911)
+++ wp-admin/users.php	(working copy)
@@ -254,7 +254,7 @@
 
 <div class="wrap">
 <?php screen_icon(); ?>
-<h2><?php echo esc_html( $title ); if ( !is_multisite() || get_site_option( 'add_new_users' ) ) { ?>  <a href="user-new.php" class="button add-new-h2"><?php echo esc_html_x('Add New', 'user'); ?></a><?php }
+<h2><?php echo esc_html( $title ); if ( current_user_can( 'create_users' ) ) { ?>  <a href="user-new.php" class="button add-new-h2"><?php echo esc_html_x('Add New', 'user'); ?></a><?php }
 if ( isset($_GET['usersearch']) && $_GET['usersearch'] )
 	printf( '<span class="subtitle">' . __('Search results for &#8220;%s&#8221;') . '</span>', esc_html( $_GET['usersearch'] ) ); ?>
 </h2>