diff --git a/jacobi_kernel.F90 b/jacobi_kernel.F90
new file mode 100644
index 0000000..27ebeb0
--- /dev/null
+++ b/jacobi_kernel.F90
@@ -0,0 +1,18 @@
+module kernel
+  use iso_fortran_env, only: di=>int64, dp=>real64
+
+contains
+  subroutine jacobi_offload_j2(Tab, TabNew, N, j)
+    real(dp), intent(in)       :: Tab(N,N)
+    real(dp), intent(inout)    :: TabNew(N,N)
+    integer,  intent(in)       :: N
+    integer                    :: i,j
+    !$omp declare target
+    
+    !$omp parallel do ! simd
+       do i = 2, N-1
+          TabNew(i, j) = 0.25 * (Tab(i, j+1) + Tab(i, j-1) + Tab(i+1, j) + Tab(i-1, j))
+       end do
+    !$omp end parallel do ! simd 
+  end subroutine jacobi_offload_j2	
+end module kernel