diff --git a/pylint_odoo/checkers/modules_odoo.py b/pylint_odoo/checkers/modules_odoo.py
index 8d30c588..8a3dd354 100644
--- a/pylint_odoo/checkers/modules_odoo.py
+++ b/pylint_odoo/checkers/modules_odoo.py
@@ -1,6 +1,7 @@
 """Visit module to add odoo checks
 """
 
+import ast
 import os
 
 import astroid
@@ -96,13 +97,22 @@
         'dangerous-view-replace-wo-priority',
         settings.DESC_DFLT
     ),
+    'W%d30' % settings.BASE_OMODULE_ID: (
+        '%s not used from manifest',
+        'file-not-used',
+        settings.DESC_DFLT
+    ),
 }
 
 
 DFTL_README_TMPL_URL = 'https://github.com/OCA/maintainer-tools' + \
     '/blob/master/template/module/README.rst'
-DFTL_EXTFILES_TO_LINT = ['xml', 'csv', 'po', 'js', 'mako']
 DFTL_MIN_PRIORITY = 99
+# Files supported from manifest to convert
+# Extracted from openerp/tools/convert.py:def convert_file
+DFLT_EXTFILES_CONVERT = ['csv', 'sql', 'xml', 'yml']
+DFLT_EXTFILES_TO_LINT = DFLT_EXTFILES_CONVERT + [
+    'po', 'js', 'mako', 'rst', 'md', 'markdown']
 
 
 class ModuleChecker(misc.WrapperModuleChecker):
@@ -118,7 +128,7 @@ class ModuleChecker(misc.WrapperModuleChecker):
         ('extfiles_to_lint', {
             'type': 'csv',
             'metavar': '<comma separated values>',
-            'default': DFTL_EXTFILES_TO_LINT,
+            'default': DFLT_EXTFILES_TO_LINT,
             'help': 'List of extension files to check separated by a comma.'
         }),
         ('min-priority', {
@@ -127,6 +137,13 @@ class ModuleChecker(misc.WrapperModuleChecker):
             'default': DFTL_MIN_PRIORITY,
             'help': 'Minimum priority number of a view with replace of fields.'
         }),
+        ('extfiles_convert', {
+            'type': 'csv',
+            'metavar': '<comma separated values>',
+            'default': DFLT_EXTFILES_CONVERT,
+            'help': 'List of extension files supported to convert '
+                    'from manifest separated by a comma.'
+        }),
     )
 
     class_inherit_names = []
@@ -495,3 +512,32 @@ def _check_missing_newline_extrafiles(self):
         if self.msg_args:
             return False
         return True
+
+    def _get_manifest_referenced_files(self):
+        referenced_files = []
+        data_keys = ['data', 'demo', 'demo_xml', 'init_xml', 'test',
+                     'update_xml']
+        with open(self.manifest_file) as f_manifest:
+            manifest_dict = ast.literal_eval(f_manifest.read())
+            for key in data_keys:
+                referenced_files.extend(manifest_dict.get(key) or [])
+        return referenced_files
+
+    def _get_module_files(self):
+        module_files = []
+        for type_file in self.config.extfiles_convert:
+            for ext_file_rel in self.filter_files_ext(type_file, relpath=True):
+                module_files.append(ext_file_rel)
+        return module_files
+
+    def _check_file_not_used(self):
+        """Check if a file is not used from manifest"""
+        self.msg_args = []
+        module_files = set(self._get_module_files())
+        referenced_files = set(self._get_manifest_referenced_files())
+        for no_referenced_file in (module_files - referenced_files):
+            if not no_referenced_file.startswith('static/'):
+                self.msg_args.append((no_referenced_file,))
+        if self.msg_args:
+            return False
+        return True
diff --git a/pylint_odoo/test/main.py b/pylint_odoo/test/main.py
index 15aabc61..d64d53f7 100644
--- a/pylint_odoo/test/main.py
+++ b/pylint_odoo/test/main.py
@@ -23,6 +23,7 @@
     'duplicate-id-csv': 2,
     'duplicate-xml-fields': 6,
     'duplicate-xml-record-id': 2,
+    'file-not-used': 8,
     'incoherent-interpreter-exec-perm': 3,
     'invalid-commit': 4,
     'javascript-lint': 2,
diff --git a/pylint_odoo/test_repo/test_module/__openerp__.py b/pylint_odoo/test_repo/test_module/__openerp__.py
index 706c5150..eb548999 100644
--- a/pylint_odoo/test_repo/test_module/__openerp__.py
+++ b/pylint_odoo/test_repo/test_module/__openerp__.py
@@ -9,6 +9,8 @@
     ],
     'data': [
         'security/ir.model.access.csv',
+        'res_users.xml',
+        'model_view.xml',
     ],
     'external_dependencies': {
         'bin': [
diff --git a/pylint_odoo/test_repo/test_module/ir.model.access.csv b/pylint_odoo/test_repo/test_module/security/ir.model.access.csv
similarity index 100%
rename from pylint_odoo/test_repo/test_module/ir.model.access.csv
rename to pylint_odoo/test_repo/test_module/security/ir.model.access.csv
diff --git a/pylint_odoo/test_repo/test_module/static/src/xml/widget.xml b/pylint_odoo/test_repo/test_module/static/src/xml/widget.xml
new file mode 100644
index 00000000..cbdd09e8
--- /dev/null
+++ b/pylint_odoo/test_repo/test_module/static/src/xml/widget.xml
@@ -0,0 +1,3 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates>
+</templates>