diff --git a/package-lock.json b/package-lock.json
index 79a83e1..e4e0c79 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -12078,6 +12078,12 @@
       "integrity": "sha512-1nh45deeb5olNY7eX82BkPO7SSxR5SSYJiPTrTdFUVYwAl8CKMA5N9PjTYkHiRjisVcxcQ1HXdLhx2qxxJzLNQ==",
       "dev": true
     },
+    "node-fetch": {
+      "version": "2.6.0",
+      "resolved": "https://registry.npmjs.org/node-fetch/-/node-fetch-2.6.0.tgz",
+      "integrity": "sha512-8dG4H5ujfvFiqDmVu9fQ5bOHUC15JMjMY/Zumv26oOvvVJjM67KF8koCWIabKQ1GJIa9r2mMZscBq/TbdOcmNA==",
+      "dev": true
+    },
     "node-int64": {
       "version": "0.4.0",
       "resolved": "https://registry.npmjs.org/node-int64/-/node-int64-0.4.0.tgz",
diff --git a/package.json b/package.json
index d6ba112..fac45d9 100644
--- a/package.json
+++ b/package.json
@@ -66,6 +66,7 @@
     "jest": "^26.0.1",
     "lint-staged": "^10.2.2",
     "memfs": "^3.1.2",
+    "node-fetch": "^2.6.0",
     "npm-run-all": "^4.1.5",
     "prettier": "^2.0.5",
     "standard-version": "^8.0.0",
diff --git a/src/index.js b/src/index.js
index 64a5211..85c1659 100644
--- a/src/index.js
+++ b/src/index.js
@@ -18,6 +18,7 @@ import schema from './options.json';
 import {
   flattenSourceMap,
   readFile,
+  fetchFile,
   getContentFromSourcesContent,
   getSourceMappingUrl,
   getRequestedUrl,
@@ -31,6 +32,7 @@ export default async function loader(input, inputMap) {
     baseDataPath: 'options',
   });
 
+  const { fetchReader } = options;
   let { url } = getSourceMappingUrl(input);
   const { replacementString } = getSourceMappingUrl(input);
   const callback = this.async();
@@ -143,6 +145,12 @@ export default async function loader(input, inputMap) {
             source
           );
 
+          if (/^https?:\/\//.test(fullPath)) {
+            return originalData
+              ? { source: fullPath, content: originalData }
+              : fetchFile(fullPath, emitWarning, fetchReader);
+          }
+
           if (path.isAbsolute(fullPath)) {
             return originalData
               ? { source: fullPath, content: originalData }
diff --git a/src/options.json b/src/options.json
index 97ea2a4..eab294e 100644
--- a/src/options.json
+++ b/src/options.json
@@ -1,4 +1,9 @@
 {
   "type": "object",
+  "properties": {
+    "fetchReader": {
+      "instanceof": "Function"
+    }
+  },
   "additionalProperties": false
 }
diff --git a/src/utils.js b/src/utils.js
index 283ef62..027b2f9 100644
--- a/src/utils.js
+++ b/src/utils.js
@@ -77,12 +77,29 @@ async function readFile(fullPath, emitWarning, reader) {
   } catch (readFileError) {
     emitWarning(`Cannot open source file '${fullPath}': ${readFileError}`);
 
-    return { source: null, content: null };
+    return { source: fullPath, content: null };
   }
 
   return { source: fullPath, content: content.toString() };
 }
 
+async function fetchFile(url, emitWarning, reader) {
+  if (!reader) {
+    return { source: url, content: null };
+  }
+
+  let content;
+
+  try {
+    content = await reader(url);
+    return { source: url, content };
+  } catch (fetchError) {
+    emitWarning(`Cannot fetch source file '${url}': ${fetchError}`);
+
+    return { source: url, content: null };
+  }
+}
+
 function getContentFromSourcesContent(consumer, source) {
   return consumer.sourceContentFor(source, true);
 }
@@ -141,6 +158,7 @@ function getRequestedUrl(url) {
 export {
   flattenSourceMap,
   readFile,
+  fetchFile,
   getContentFromSourcesContent,
   isUrlRequest,
   getSourceMappingUrl,
diff --git a/test/__snapshots__/loader.test.js.snap b/test/__snapshots__/loader.test.js.snap
index e17faf2..ecb2587 100644
--- a/test/__snapshots__/loader.test.js.snap
+++ b/test/__snapshots__/loader.test.js.snap
@@ -17,6 +17,33 @@ exports[`source-map-loader should leave normal files with fake source-map untouc
 
 exports[`source-map-loader should leave normal files with fake source-map untouched: warnings 1`] = `Array []`;
 
+exports[`source-map-loader should not resolve SourceMap.sources to http: css 1`] = `
+"console.log('with SourceMap')
+"
+`;
+
+exports[`source-map-loader should not resolve SourceMap.sources to http: errors 1`] = `Array []`;
+
+exports[`source-map-loader should not resolve SourceMap.sources to http: map 1`] = `
+Object {
+  "file": "sources-http.js",
+  "mappings": "AAAA",
+  "sources": Array [
+    "https:/github2.com/",
+    "https:/github.com/",
+    "https:/google.com/",
+  ],
+  "sourcesContent": Array [
+    "static content",
+    null,
+    null,
+  ],
+  "version": 3,
+}
+`;
+
+exports[`source-map-loader should not resolve SourceMap.sources to http: warnings 1`] = `Array []`;
+
 exports[`source-map-loader should process external SourceMaps (external sources): css 1`] = `
 "with SourceMap
 // comment"
@@ -139,6 +166,33 @@ exports[`source-map-loader should reject not exist file: SourceMaps: errors 1`]
 
 exports[`source-map-loader should reject not exist file: SourceMaps: warnings 1`] = `"TypeError [ERR_INVALID_FILE"`;
 
+exports[`source-map-loader should resolve SourceMap.sources to http: css 1`] = `
+"console.log('with SourceMap')
+"
+`;
+
+exports[`source-map-loader should resolve SourceMap.sources to http: errors 1`] = `Array []`;
+
+exports[`source-map-loader should resolve SourceMap.sources to http: map 1`] = `
+Object {
+  "file": "sources-http.js",
+  "mappings": "AAAA",
+  "sources": Array [
+    "https:/github2.com/",
+    "https:/github.com/",
+    "https:/google.com/",
+  ],
+  "sourcesContent": Array [
+    "static content",
+    "some kind content",
+    "some kind content",
+  ],
+  "version": 3,
+}
+`;
+
+exports[`source-map-loader should resolve SourceMap.sources to http: warnings 1`] = `Array []`;
+
 exports[`source-map-loader should skip invalid base64 SourceMap: css 1`] = `
 "without SourceMap
 // @sourceMappingURL=data:application/source-map;base64,\\"something invalid\\"
diff --git a/test/__snapshots__/validate-options.test.js.snap b/test/__snapshots__/validate-options.test.js.snap
new file mode 100644
index 0000000..4b1a398
--- /dev/null
+++ b/test/__snapshots__/validate-options.test.js.snap
@@ -0,0 +1,26 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`validate options should throw an error on the "fetchReader" option with "[]" value 1`] = `
+"Invalid options object. Source Map Loader has been initialized using an options object that does not match the API schema.
+ - options.fetchReader should be an instance of function."
+`;
+
+exports[`validate options should throw an error on the "fetchReader" option with "{}" value 1`] = `
+"Invalid options object. Source Map Loader has been initialized using an options object that does not match the API schema.
+ - options.fetchReader should be an instance of function."
+`;
+
+exports[`validate options should throw an error on the "fetchReader" option with "1" value 1`] = `
+"Invalid options object. Source Map Loader has been initialized using an options object that does not match the API schema.
+ - options.fetchReader should be an instance of function."
+`;
+
+exports[`validate options should throw an error on the "fetchReader" option with "test" value 1`] = `
+"Invalid options object. Source Map Loader has been initialized using an options object that does not match the API schema.
+ - options.fetchReader should be an instance of function."
+`;
+
+exports[`validate options should throw an error on the "fetchReader" option with "true" value 1`] = `
+"Invalid options object. Source Map Loader has been initialized using an options object that does not match the API schema.
+ - options.fetchReader should be an instance of function."
+`;
diff --git a/test/fixtures/fetch/sources-http.js b/test/fixtures/fetch/sources-http.js
new file mode 100644
index 0000000..ad318c4
--- /dev/null
+++ b/test/fixtures/fetch/sources-http.js
@@ -0,0 +1,2 @@
+console.log('with SourceMap')
+//#sourceMappingURL=sources-http.js.map
diff --git a/test/fixtures/fetch/sources-http.js.map b/test/fixtures/fetch/sources-http.js.map
new file mode 100644
index 0000000..b08bb24
--- /dev/null
+++ b/test/fixtures/fetch/sources-http.js.map
@@ -0,0 +1 @@
+{"version":3,"file":"sources-http.js","sources":["https://github2.com/", "https://github.com/", "https://google.com/"],"sourcesContent":["static content"],"mappings":"AAAA"}
diff --git a/test/loader.test.js b/test/loader.test.js
index 85f55e2..3f9c64f 100644
--- a/test/loader.test.js
+++ b/test/loader.test.js
@@ -1,6 +1,8 @@
 import path from 'path';
 import fs from 'fs';
 
+import fetch from 'node-fetch';
+
 import {
   compile,
   getCodeFromBundle,
@@ -94,6 +96,40 @@ describe('source-map-loader', () => {
     expect(getErrors(stats)).toMatchSnapshot('errors');
   });
 
+  it('should resolve SourceMap.sources to http', async () => {
+    const currentDirPath = path.join(__dirname, 'fixtures', 'fetch');
+
+    const testId = path.join(currentDirPath, 'sources-http.js');
+    const compiler = getCompiler(testId, {
+      fetchReader(url) {
+        return fetch(url)
+          .then((res) => res.text())
+          .then(() => 'some kind content');
+      },
+    });
+    const stats = await compile(compiler);
+    const codeFromBundle = getCodeFromBundle(stats, compiler);
+
+    expect(normalizeMap(codeFromBundle.map)).toMatchSnapshot('map');
+    expect(codeFromBundle.css).toMatchSnapshot('css');
+    expect(getWarnings(stats)).toMatchSnapshot('warnings');
+    expect(getErrors(stats)).toMatchSnapshot('errors');
+  });
+
+  it('should not resolve SourceMap.sources to http', async () => {
+    const currentDirPath = path.join(__dirname, 'fixtures', 'fetch');
+
+    const testId = path.join(currentDirPath, 'sources-http.js');
+    const compiler = getCompiler(testId);
+    const stats = await compile(compiler);
+    const codeFromBundle = getCodeFromBundle(stats, compiler);
+
+    expect(normalizeMap(codeFromBundle.map)).toMatchSnapshot('map');
+    expect(codeFromBundle.css).toMatchSnapshot('css');
+    expect(getWarnings(stats)).toMatchSnapshot('warnings');
+    expect(getErrors(stats)).toMatchSnapshot('errors');
+  });
+
   it('should reject http SourceMaps', async () => {
     const testId = 'http-source-map.js';
     const compiler = getCompiler(testId);
diff --git a/test/validate-options.test.js b/test/validate-options.test.js
new file mode 100644
index 0000000..68f4844
--- /dev/null
+++ b/test/validate-options.test.js
@@ -0,0 +1,57 @@
+import { getCompiler, compile } from './helpers/index';
+
+describe('validate options', () => {
+  const tests = {
+    fetchReader: {
+      success: [() => 'test;'],
+      failure: [1, 'test', true, [], {}],
+    },
+  };
+
+  function stringifyValue(value) {
+    if (
+      Array.isArray(value) ||
+      (value && typeof value === 'object' && value.constructor === Object)
+    ) {
+      return JSON.stringify(value);
+    }
+
+    return value;
+  }
+
+  async function createTestCase(key, value, type) {
+    it(`should ${
+      type === 'success' ? 'successfully validate' : 'throw an error on'
+    } the "${key}" option with "${stringifyValue(value)}" value`, async () => {
+      const compiler = getCompiler('./normal-file.js', {
+        [key]: value,
+      });
+      let stats;
+
+      try {
+        stats = await compile(compiler);
+      } finally {
+        if (type === 'success') {
+          expect(stats.hasErrors()).toBe(false);
+        } else if (type === 'failure') {
+          const {
+            compilation: { errors },
+          } = stats;
+
+          expect(errors).toHaveLength(1);
+          expect(() => {
+            throw new Error(errors[0].error.message);
+          }).toThrowErrorMatchingSnapshot();
+        }
+      }
+    });
+  }
+
+  for (const [key, values] of Object.entries(tests)) {
+    for (const type of Object.keys(values)) {
+      for (const value of values[type]) {
+        createTestCase(key, value, type);
+      }
+    }
+  }
+});