The Stone Statue is a one-time salvage item in Endless Ocean 2. When scanned using the Multisensor, it is shown to be made out of stone and high-density materials.
This large statue is found using the clues from a treasure rumor titled "Legend of the Giant" in the player's notebook. The item itself is located in the Upstream section of the Cortica River at coordinates D-1, against the wall to the left of the entrance to the Sacred Chamber.
The appraisal reward for finding this statue is thirteen thousand pelagos. Nancy Young also gifts the player the Ancient Statue, an item they can use to decorate their Private Reef.