diff --git a/src/processing_Element.v b/src/processing_Element.v
new file mode 100644
index 0000000..535d19c
--- /dev/null
+++ b/src/processing_Element.v
@@ -0,0 +1,25 @@
+module processing_element(
+    input wire clk,
+    input wire rst,
+    input wire [15:0] data_in_2,
+    input wire [15:0] data_in_1,
+    output wire [31:0] data_out
+);
+
+reg [31:0] acc ;
+
+    always @(posedge clk or posedge rst) begin
+
+        if (rst) begin
+            acc <= 32'b0;
+            data_out <= 32'b0;
+        end else begin
+            acc <= acc + $signed(data_in_1) + $signed(data_in_2);
+            data_out <= acc;
+        end
+    end
+
+
+
+
+endmodule