diff --git a/tokenprog/instruction.go b/tokenprog/instruction.go
index 6961908c..5103b435 100644
--- a/tokenprog/instruction.go
+++ b/tokenprog/instruction.go
@@ -309,6 +309,25 @@ func BurnChecked(accountPubkey, mintPubkey, authPubkey common.PublicKey, signerP
 	}
 }
 
-func InitializeAccount2() types.Instruction {
-	panic("not implement yet")
+func InitializeAccount2(accountPubkey, mintPubkey, ownerPubkey common.PublicKey) types.Instruction {
+	data, err := common.SerializeData(struct {
+		Instruction Instruction
+		Owner       common.PublicKey
+	}{
+		Instruction: InstructionInitializeAccount2,
+		Owner:       ownerPubkey,
+	})
+	if err != nil {
+		panic(err)
+	}
+
+	return types.Instruction{
+		ProgramID: common.TokenProgramID,
+		Accounts: []types.AccountMeta{
+			{PubKey: accountPubkey, IsSigner: false, IsWritable: true},
+			{PubKey: mintPubkey, IsSigner: false, IsWritable: false},
+			{PubKey: common.SysVarRentPubkey, IsSigner: false, IsWritable: false},
+		},
+		Data: data,
+	}
 }
diff --git a/tokenprog/instruction_test.go b/tokenprog/instruction_test.go
index 9b3bec48..63521d9a 100644
--- a/tokenprog/instruction_test.go
+++ b/tokenprog/instruction_test.go
@@ -301,3 +301,40 @@ func TestCloseAccount(t *testing.T) {
 		})
 	}
 }
+
+func TestInitializeAccount2(t *testing.T) {
+	type args struct {
+		accountPubkey common.PublicKey
+		mintPubkey    common.PublicKey
+		ownerPubkey   common.PublicKey
+	}
+	tests := []struct {
+		name string
+		args args
+		want types.Instruction
+	}{
+		{
+			args: args{
+				accountPubkey: common.PublicKeyFromString("FtvD2ymcAFh59DGGmJkANyJzEpLDR1GLgqDrUxfe2dPm"),
+				mintPubkey:    common.PublicKeyFromString("BkXBQ9ThbQffhmG39c2TbXW94pEmVGJAvxWk6hfxRvUJ"),
+				ownerPubkey:   common.PublicKeyFromString("EvN4kgKmCmYzdbd5kL8Q8YgkUW5RoqMTpBczrfLExtx7"),
+			},
+			want: types.Instruction{
+				ProgramID: common.TokenProgramID,
+				Accounts: []types.AccountMeta{
+					{PubKey: common.PublicKeyFromString("FtvD2ymcAFh59DGGmJkANyJzEpLDR1GLgqDrUxfe2dPm"), IsSigner: false, IsWritable: true},
+					{PubKey: common.PublicKeyFromString("BkXBQ9ThbQffhmG39c2TbXW94pEmVGJAvxWk6hfxRvUJ"), IsSigner: false, IsWritable: false},
+					{PubKey: common.SysVarRentPubkey, IsSigner: false, IsWritable: false},
+				},
+				Data: []byte{16, 206, 211, 135, 230, 195, 111, 87, 254, 147, 239, 143, 81, 110, 159, 49, 140, 109, 137, 224, 197, 24, 49, 223, 61, 123, 8, 78, 109, 110, 136, 228, 240},
+			},
+		},
+	}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			if got := InitializeAccount2(tt.args.accountPubkey, tt.args.mintPubkey, tt.args.ownerPubkey); !reflect.DeepEqual(got, tt.want) {
+				t.Errorf("InitializeAccount2() = %v, want %v", got, tt.want)
+			}
+		})
+	}
+}