diff --git a/Luogu/P2746/P2746.cpp b/Luogu/P2746/P2746.cpp
new file mode 100644
index 00000000..7bccc862
--- /dev/null
+++ b/Luogu/P2746/P2746.cpp
@@ -0,0 +1,73 @@
+#include <iostream>
+#include <stack>
+#include <vector>
+
+using std::cin;
+using std::cout;
+using std::endl;
+
+// Limits
+const int N = 105;
+
+int n, x, ans1, ans2;
+std::vector<int> g[N];
+int din[N], dout[N];  // 图的入度、出度
+
+// Tarjan
+int cnt, dfn[N], low[N];
+int scc_cnt, id[N];
+std::stack<int> st;
+bool vis[N];
+
+void tarjan(int u) {
+    dfn[u] = low[u] = ++cnt;
+    st.push(u);
+    vis[u] = true;
+    for (int v : g[u]) {
+        if (!dfn[v]) {
+            tarjan(v);
+            low[u] = std::min(low[u], low[v]);
+        } else if (vis[v]) {
+            low[u] = std::min(low[u], dfn[v]);
+        }
+    }
+    if (dfn[u] == low[u]) {
+        scc_cnt++;
+        int v;
+        do {
+            v = st.top();
+            st.pop();
+            id[v] = scc_cnt;
+            vis[v] = false;
+        } while (v != u);
+    }
+}
+
+int main() {
+    cin >> n;
+    for (int i = 1; i <= n; i++) {
+        while (cin >> x, x) {
+            g[i].push_back(x);
+        }
+    }
+    for (int i = 1; i <= n; i++) {
+        if (!dfn[i]) {
+            tarjan(i);
+        }
+    }
+    for (int i = 1; i <= n; i++) {
+        for (int v : g[i]) {
+            if (id[i] != id[v]) {
+                dout[id[i]]++;
+                din[id[v]]++;
+            }
+        }
+    }
+    for (int i = 1; i <= scc_cnt; i++) {
+        if (!din[i]) ans1++;
+        if (!dout[i]) ans2++;
+    }
+    cout << ans1 << endl
+         << (scc_cnt == 1 ? 0 : std::max(ans1, ans2)) << endl;
+    return 0;
+}