diff --git a/0176-second-highest-salary/0176-second-highest-salary.sql b/0176-second-highest-salary/0176-second-highest-salary.sql
new file mode 100644
index 0000000..b987f21
--- /dev/null
+++ b/0176-second-highest-salary/0176-second-highest-salary.sql
@@ -0,0 +1,6 @@
+# Write your MySQL query statement below
+
+(SELECT DISTINCT salary AS SecondHighestSalary FROM Employee ORDER BY salary DESC LIMIT 1 OFFSET 1)
+UNION
+(SELECT NULL AS SecondHighestSalary)
+LIMIT 1 
\ No newline at end of file