diff --git a/176-second-highest-salary/176-second-highest-salary.sql b/176-second-highest-salary/176-second-highest-salary.sql
new file mode 100644
index 0000000..9839720
--- /dev/null
+++ b/176-second-highest-salary/176-second-highest-salary.sql
@@ -0,0 +1,8 @@
+# Write your MySQL query statement below
+SELECT
+    IFNULL(
+    (SELECT DISTINCT salary
+    FROM Employee
+    ORDER BY salary DESC
+    LIMIT 1 OFFSET 1),
+        NULL) as SecondHighestSalary
\ No newline at end of file