diff --git a/app/assets/javascripts/notes/components/mr_discussion_filter.vue b/app/assets/javascripts/notes/components/mr_discussion_filter.vue
index a98e5975c27043f5f8d6b561889484481d53e2b2..13fa3dee5f3081f7851074afc2250e8f6ebf3d2e 100644
--- a/app/assets/javascripts/notes/components/mr_discussion_filter.vue
+++ b/app/assets/javascripts/notes/components/mr_discussion_filter.vue
@@ -5,7 +5,16 @@ import { mapActions, mapState } from 'vuex';
 import { InternalEvents } from '~/tracking';
 import LocalStorageSync from '~/vue_shared/components/local_storage_sync.vue';
 import { __ } from '~/locale';
-import { MR_FILTER_OPTIONS, MR_FILTER_TRACKING_OPENED } from '~/notes/constants';
+import {
+  MR_FILTER_OPTIONS,
+  MR_FILTER_TRACKING_OPENED,
+  MR_FILTER_TRACKING_USER_COMMENTS,
+} from '~/notes/constants';
+
+const filterOptionToTrackingEventMap = {
+  comments: MR_FILTER_TRACKING_USER_COMMENTS,
+};
+const allFilters = MR_FILTER_OPTIONS.map((f) => f.value);
 
 export default {
   components: {
@@ -19,7 +28,8 @@ export default {
   mixins: [InternalEvents.mixin()],
   data() {
     return {
-      selectedFilters: MR_FILTER_OPTIONS.map((f) => f.value),
+      selectedFilters: allFilters,
+      previousFilters: allFilters,
     };
   },
   computed: {
@@ -62,18 +72,43 @@ export default {
     filterListShown() {
       this.trackEvent(MR_FILTER_TRACKING_OPENED);
     },
+    trackDropdownSelection(selectedItem) {
+      const trackingEvent = filterOptionToTrackingEventMap[selectedItem];
+
+      if (trackingEvent) {
+        this.trackEvent(trackingEvent);
+      }
+    },
     applyFilters() {
       this.updateMergeRequestFilters(this.selectedFilters);
     },
     localSyncFilters(filters) {
       this.updateMergeRequestFilters(filters);
       this.selectedFilters = filters;
+      this.previousFilters = filters;
     },
     deselectAll() {
       this.selectedFilters = [];
+      this.previousFilters = [];
     },
     selectAll() {
-      this.selectedFilters = MR_FILTER_OPTIONS.map((f) => f.value);
+      this.selectedFilters = allFilters;
+      this.previousFilters = allFilters;
+    },
+    select(allSelectedFilters) {
+      const removedFilters = this.previousFilters.filter(
+        (filterValue) => !allSelectedFilters.includes(filterValue),
+      );
+      const addedFilters = allSelectedFilters.filter(
+        (filterValue) => !this.previousFilters.includes(filterValue),
+      );
+      const allInteractedItems = removedFilters.concat(addedFilters);
+
+      allInteractedItems.forEach((filterValue) => {
+        this.trackDropdownSelection(filterValue);
+      });
+
+      this.previousFilters = allSelectedFilters;
     },
   },
   MR_FILTER_OPTIONS,
@@ -106,6 +141,7 @@ export default {
         @hidden="applyFilters"
         @reset="deselectAll"
         @select-all="selectAll"
+        @select="select"
       >
         <template #toggle>
           <gl-button class="gl-rounded-top-right-none! gl-rounded-bottom-right-none!">
diff --git a/app/assets/javascripts/notes/constants.js b/app/assets/javascripts/notes/constants.js
index 32923d56c7964cbbfa1acc680e67f94e25c892bc..4d07039dbafc8c305b27bfddf00ad9847a574be8 100644
--- a/app/assets/javascripts/notes/constants.js
+++ b/app/assets/javascripts/notes/constants.js
@@ -128,3 +128,4 @@ export const MR_FILTER_OPTIONS = [
   },
 ];
 export const MR_FILTER_TRACKING_OPENED = 'user_clicks_comment_filter_dropdown';
+export const MR_FILTER_TRACKING_USER_COMMENTS = 'click_comment_filter_toggle_user_comments_in_mr';
diff --git a/config/events/click_comment_filter_toggle_user_comments_in_mr.yml b/config/events/click_comment_filter_toggle_user_comments_in_mr.yml
new file mode 100644
index 0000000000000000000000000000000000000000..d09c2e849cd1651b94d93fa1c98cf5b31bc7e4ff
--- /dev/null
+++ b/config/events/click_comment_filter_toggle_user_comments_in_mr.yml
@@ -0,0 +1,20 @@
+---
+description: A user clicks the merge request comment filter dropdown option to toggle comments from users
+internal_events: true
+action: click_comment_filter_toggle_user_comments_in_mr
+identifiers:
+- project
+- namespace
+- user
+product_section: dev
+product_stage: create
+product_group: code_review
+milestone: '17.0'
+introduced_by_url: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146939
+distributions:
+- ce
+- ee
+tiers:
+- free
+- premium
+- ultimate
diff --git a/config/metrics/counts_28d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_monthly.yml b/config/metrics/counts_28d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_monthly.yml
new file mode 100644
index 0000000000000000000000000000000000000000..552ed459443a5a7027e70284fe32beed4338f565
--- /dev/null
+++ b/config/metrics/counts_28d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_monthly.yml
@@ -0,0 +1,24 @@
+---
+key_path: redis_hll_counters.count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_monthly
+description: Monthly count of unique users who toggled the user comments option in the MR comment filter dropdown
+product_section: dev
+product_stage: create
+product_group: code_review
+performance_indicator_type: []
+value_type: number
+status: active
+milestone: '17.0'
+introduced_by_url: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146939
+time_frame: 28d
+data_source: internal_events
+data_category: optional
+distribution:
+- ce
+- ee
+tier:
+- free
+- premium
+- ultimate
+events:
+- name: click_comment_filter_toggle_user_comments_in_mr
+  unique: user.id
diff --git a/config/metrics/counts_28d/count_total_click_comment_filter_toggle_user_comments_in_mr_monthly.yml b/config/metrics/counts_28d/count_total_click_comment_filter_toggle_user_comments_in_mr_monthly.yml
new file mode 100644
index 0000000000000000000000000000000000000000..f8640c6c211b1e3304dcad1527695c4a1f581674
--- /dev/null
+++ b/config/metrics/counts_28d/count_total_click_comment_filter_toggle_user_comments_in_mr_monthly.yml
@@ -0,0 +1,23 @@
+---
+key_path: counts.count_total_click_comment_filter_toggle_user_comments_in_mr_monthly
+description: Monthly count of times the user comments option in the MR comment filter dropdown was toggled
+product_section: dev
+product_stage: create
+product_group: code_review
+performance_indicator_type: []
+value_type: number
+status: active
+milestone: '17.0'
+introduced_by_url: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146939
+time_frame: 28d
+data_source: internal_events
+data_category: optional
+distribution:
+- ce
+- ee
+tier:
+- free
+- premium
+- ultimate
+events:
+- name: click_comment_filter_toggle_user_comments_in_mr
diff --git a/config/metrics/counts_7d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_weekly.yml b/config/metrics/counts_7d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_weekly.yml
new file mode 100644
index 0000000000000000000000000000000000000000..558a08398acb547ee7a44c266c05fdb6a1f4db48
--- /dev/null
+++ b/config/metrics/counts_7d/count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_weekly.yml
@@ -0,0 +1,24 @@
+---
+key_path: redis_hll_counters.count_distinct_user_id_from_click_comment_filter_toggle_user_comments_in_mr_weekly
+description: Weekly count of unique users who toggled the user comments option in the MR comment filter dropdown
+product_section: dev
+product_stage: create
+product_group: code_review
+performance_indicator_type: []
+value_type: number
+status: active
+milestone: '17.0'
+introduced_by_url: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146939
+time_frame: 7d
+data_source: internal_events
+data_category: optional
+distribution:
+- ce
+- ee
+tier:
+- free
+- premium
+- ultimate
+events:
+- name: click_comment_filter_toggle_user_comments_in_mr
+  unique: user.id
diff --git a/config/metrics/counts_7d/count_total_click_comment_filter_toggle_user_comments_in_mr_weekly.yml b/config/metrics/counts_7d/count_total_click_comment_filter_toggle_user_comments_in_mr_weekly.yml
new file mode 100644
index 0000000000000000000000000000000000000000..b97d408792b15d557f729dfe81422b58bb134b2c
--- /dev/null
+++ b/config/metrics/counts_7d/count_total_click_comment_filter_toggle_user_comments_in_mr_weekly.yml
@@ -0,0 +1,23 @@
+---
+key_path: counts.count_total_click_comment_filter_toggle_user_comments_in_mr_weekly
+description: Weekly count of times the user comments option in the MR comment filter dropdown was toggled
+product_section: dev
+product_stage: create
+product_group: code_review
+performance_indicator_type: []
+value_type: number
+status: active
+milestone: '17.0'
+introduced_by_url: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146939
+time_frame: 7d
+data_source: internal_events
+data_category: optional
+distribution:
+- ce
+- ee
+tier:
+- free
+- premium
+- ultimate
+events:
+- name: click_comment_filter_toggle_user_comments_in_mr
diff --git a/spec/frontend/notes/components/mr_discussion_filter_spec.js b/spec/frontend/notes/components/mr_discussion_filter_spec.js
index a01c886381a921a1c1f480c7dce33c09eccdc06d..8f712e2af9054ab5a7476e3b71053e9e573ae964 100644
--- a/spec/frontend/notes/components/mr_discussion_filter_spec.js
+++ b/spec/frontend/notes/components/mr_discussion_filter_spec.js
@@ -5,7 +5,11 @@ import Vue, { nextTick } from 'vue';
 import Vuex from 'vuex';
 import { mockTracking } from 'helpers/tracking_helper';
 import DiscussionFilter from '~/notes/components/mr_discussion_filter.vue';
-import { MR_FILTER_OPTIONS, MR_FILTER_TRACKING_OPENED } from '~/notes/constants';
+import {
+  MR_FILTER_OPTIONS,
+  MR_FILTER_TRACKING_OPENED,
+  MR_FILTER_TRACKING_USER_COMMENTS,
+} from '~/notes/constants';
 
 Vue.use(Vuex);
 
@@ -39,6 +43,10 @@ describe('Merge request discussion filter component', () => {
     });
   }
 
+  function findDropdownItem({ value }) {
+    return wrapper.findComponent(GlCollapsibleListbox).find(`[data-testid=listbox-item-${value}]`);
+  }
+
   afterEach(() => {
     localStorage.removeItem('mr_activity_filters');
     localStorage.removeItem('sort_direction_merge_request');
@@ -154,5 +162,22 @@ describe('Merge request discussion filter component', () => {
         expect.any(Object),
       );
     });
+
+    it.each`
+      item          | trackingEvent
+      ${'comments'} | ${MR_FILTER_TRACKING_USER_COMMENTS}
+    `(
+      'Send the correct event ($trackingEvent) for clicks on the filter item "$item"',
+      ({ item, trackingEvent }) => {
+        const entry = findDropdownItem({ value: item });
+
+        if (entry) {
+          entry.element.click();
+        }
+
+        expect(trackingSpy).toHaveBeenCalledTimes(1);
+        expect(trackingSpy).toHaveBeenCalledWith(undefined, trackingEvent, expect.any(Object));
+      },
+    );
   });
 });