diff --git a/src/P260_AlanSmithee.java b/src/P260_AlanSmithee.java
new file mode 100644
index 0000000..f321dc5
--- /dev/null
+++ b/src/P260_AlanSmithee.java
@@ -0,0 +1,42 @@
+import java.util.*;
+
+public class P260_AlanSmithee {
+    public static void main(String[] args) {
+        Scanner sc = new Scanner(System.in);
+        System.out.println("Cuantos casos de prueba?");
+        int casos = sc.nextInt();
+        sc.nextLine();
+
+        for (int i = 0; i < casos; i++) {
+            String frase1 = sc.nextLine().toLowerCase();
+            String frase2 = sc.nextLine().toLowerCase();
+            if(isAnagram(frase1, frase2)) {
+                System.out.println("SI");
+            } else {
+                System.out.println("NO");
+            }
+        }
+    }
+
+    private static int vistos[] = new int[(int) ('z') - (int) ('a') + 1];
+
+    private static boolean isAnagram(String s1, String s2) {
+        for (int j = 0; j < s1.length(); j++){
+            char c = s1.charAt(j);
+            if(!Character.isLowerCase(c)) continue;
+            vistos[(int)(c) - (int)('a')]++;
+        }
+        for (int j = 0; j < s2.length(); j++){
+            char c = s2.charAt(j);
+            if(!Character.isLowerCase(c)) continue;
+            vistos[(int)(c) - (int)('a')]--;
+        }
+        for (int j = 0; j < vistos.length; j++){
+            if (vistos[j] != 0){
+                vistos[j] = 0;
+                return false;
+            }
+        }
+        return true;
+    }
+}
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