The Neapolitan sixth chord is based on the second degree of the major and minor scales. It is usually used in first inversion. Its root is lowered. It is often used to reach the dominant or tonic chord in second inversion when playing a cadence:
Neapolitan Sixth, A Minor
When using a Neapolitan sixth in major keys, the fifth should be lowered to create a major chord:
Neapolitan Sixth, C Major
To learn more about Neapolitan sixth chords click here.
See C > Chord for related entries.