diff --git a/Rakefile b/Rakefile
index 6b7d7aa9..22bfdc56 100644
--- a/Rakefile
+++ b/Rakefile
@@ -269,6 +269,7 @@ OPTS
       list.exclude('lib/haml/helpers/xss_mods.rb')
       list.exclude('lib/sass/plugin/merb.rb')
       list.exclude('lib/sass/plugin/rails.rb')
+      list.exclude('lib/sass/less.rb')
     end.to_a
     t.options << '--incremental' if Rake.application.top_level_tasks.include?('redoc')
     t.options += FileList.new(scope('yard/*.rb')).to_a.map {|f| ['-e', f]}.flatten
diff --git a/lib/haml/exec.rb b/lib/haml/exec.rb
index d452aff6..2e4102c4 100644
--- a/lib/haml/exec.rb
+++ b/lib/haml/exec.rb
@@ -595,12 +595,12 @@ Options:
 END
 
         opts.on('-F', '--from FORMAT',
-          'The format to convert from. Can be css, scss, sass, or sass2.',
+          'The format to convert from. Can be css, scss, sass, less, or sass2.',
           'sass2 is the same as sass, but updates more old syntax to new.',
           'By default, this is inferred from the input filename.',
           'If there is none, defaults to css.') do |name|
           @options[:from] = name.downcase.to_sym
-          unless [:css, :scss, :sass, :sass2].include?(@options[:from])
+          unless [:css, :scss, :sass, :less, :sass2].include?(@options[:from])
             raise "Unknown format for sass-convert --from: #{name}"
           end
         end
@@ -715,6 +715,7 @@ END
             case input.path
             when /\.scss$/; :scss
             when /\.sass$/; :sass
+            when /\.less$/; :less
             when /\.css$/; :css
             end
         elsif @options[:in_place]
@@ -743,6 +744,9 @@ END
             if @options[:from] == :css
               require 'sass/css'
               ::Sass::CSS.new(input.read, @options[:for_tree]).render(@options[:to])
+            elsif @options[:from] == :less
+              require 'sass/less'
+              Less::Engine.new(input.read).to_tree.to_sass_tree.send("to_#{@options[:to]}", @options[:for_tree])
             else
               if input.is_a?(File)
                 ::Sass::Files.tree_for(input.path, @options[:for_engine])
diff --git a/lib/sass/less.rb b/lib/sass/less.rb
new file mode 100755
index 00000000..0bb396f6
--- /dev/null
+++ b/lib/sass/less.rb
@@ -0,0 +1,205 @@
+#!/usr/bin/env ruby
+
+require 'less'
+
+module Less
+  module StyleSheet
+    module Mixin4
+      def build(env)
+        selectors.build(env, :mixin).each do |path|
+          el = path.inject(env.root) do |current, node|
+            current.descend(node.selector, node) or raise MixinNameError, "#{selectors.text_value} in #{env}"
+          end
+          if el.is_a?(Node::Mixin::Def)
+            env << Node::Mixin::Call.new(el, [], env)
+          else
+            sel = path.map {|e| e.sass_selector_str}.join(' ').gsub(' :', ':')
+            env << Node::Mixin::Extend.new(sel)
+          end
+        end
+      end
+    end
+
+    module Accessor1
+      def build(env)
+        warn <<WARNING
+Sass doesn't support attribute accessors.
+Ignoring #{text_value}
+WARNING
+        Node::Anonymous.new("/* #{text_value} */")
+      end
+    end
+
+    module Entity::Alpha1
+      def build(env)
+        Node::Function.new("alpha",
+          [Node::Expression.new([
+                Node::Keyword.new("opacity"),
+                Node::Operator.new("="),
+                variable.build])])
+      end
+    end
+  end
+
+  module Node
+    class Element
+      def to_sass_tree
+        if root?
+          root = Sass::Tree::RootNode.new("")
+          rules.each {|r| root << r.to_sass_tree}
+          return root
+        end
+
+        sel =
+          case @selector
+          when /[+>~]/; "#{@selector} "
+          else @selector
+          end
+        rule = Sass::Tree::RuleNode.new([sel, @name])
+        rules.each {|r| rule << r.to_sass_tree}
+        return rule
+      end
+
+      def sass_selector_str
+        case @selector
+        when /[+>~]/; "#{@selector} #{@name}"
+        else @selector + @name
+        end
+      end
+    end
+
+    module Mixin
+      class Extend
+        include Entity
+
+        def initialize(name)
+          @name = name
+        end
+
+        def to_sass_tree
+          Sass::Tree::ExtendNode.new([@name])
+        end
+      end
+
+      class Call
+        def to_sass_tree
+          Sass::Tree::MixinNode.new(@mixin.name.gsub(/^\./, ''), @params.map {|v| v.to_sass_tree})
+        end
+      end
+
+      class Def
+        def to_sass_tree
+          mixin = Sass::Tree::MixinDefNode.new(name, @params.map do |v|
+              [Sass::Script::Variable.new(v), v.value.to_sass_tree]
+            end)
+          rules.each {|r| mixin << r.to_sass_tree}
+          mixin
+        end
+      end
+    end
+
+    class Property
+      def to_sass_tree
+        Sass::Tree::PropNode.new([self], @value.to_sass_tree, :new)
+      end
+    end
+
+    class Expression
+      def to_sass_tree
+        if first.is_a?(Array)
+          val = map {|e| _to_sass_tree(e)}.inject(nil) do |e, i|
+            next i unless e
+            Sass::Script::Operation.new(e, i, :comma)
+          end
+        else
+          val = _to_sass_tree(self)
+        end
+        val.options = {}
+        val
+      end
+
+      private
+
+      LESS_TO_SASS_OPERATORS = {"-" => :minus, "+" => :plus, "*" => :times, "/" => :div, "=" => :single_eq}
+      def _to_sass_tree(arr)
+        return Sass::Script::UnaryOperation.new(_to_sass_tree(arr[1..-1]), :minus) if arr[0] == "-"
+
+        first, rest = _sass_split(arr)
+        return first if rest.empty?
+        if rest[0].is_a?(Operator)
+          return Sass::Script::Operation.new(first, _to_sass_tree(rest[1..-1]),
+              LESS_TO_SASS_OPERATORS[rest[0]])
+        end
+
+        Sass::Script::Operation.new(first, _to_sass_tree(rest), :concat)
+      end
+
+      def _sass_split(arr)
+        return arr[0].to_sass_tree, arr[1..-1] unless arr[0] == "("
+        parens = 1
+        i = arr[1..-1].each_with_index do |e, i|
+          parens += 1 if e == "("
+          parens -= 1 if e == ")"
+          break i if parens == 0
+        end
+
+        return _to_sass_tree(arr[1...i+1]), arr[i+2..-1]
+      end
+    end
+
+    class Color
+      def to_sass_tree
+        Sass::Script::Color.new(:red => r, :green => g, :blue => b, :alpha => a)
+      end
+    end
+
+    class Number
+      def to_sass_tree
+        Sass::Script::Number.new(self, [self.unit])
+      end
+    end
+
+    class Variable
+      def to_sass_tree
+        if @declaration
+          Sass::Tree::VariableNode.new(self, @value.to_sass_tree, false)
+        else
+          Sass::Script::Variable.new(self)
+        end
+      end
+    end
+
+    class Function
+      def to_sass_tree
+        Sass::Script::Funcall.new(self, @args.map {|a| a.to_sass_tree})
+      end
+    end
+
+    class Keyword
+      def to_sass_tree
+        Sass::Script::String.new(self)
+      end
+    end
+
+    class Anonymous
+      def to_sass_tree
+        Sass::Script::String.new(self)
+      end
+    end
+
+    class Quoted
+      def to_sass_tree
+        Sass::Script::String.new(self, true)
+      end
+    end
+
+    class FontFamily
+      def to_sass_tree
+        @family.map {|f| f.to_sass_tree}.inject(nil) do |e, f|
+          next f unless e
+          Sass::Script::Operation.new(e, f, :comma)
+        end
+      end
+    end
+  end
+end