diff --git a/176. Second Highest Salary b/176. Second Highest Salary
new file mode 100644
index 0000000..672b2ac
--- /dev/null
+++ b/176. Second Highest Salary	
@@ -0,0 +1,6 @@
+SELECT (
+  SELECT DISTINCT salary
+  FROM Employee
+  ORDER BY salary DESC
+  LIMIT 1 OFFSET 1
+) AS SecondHighestSalary;