In this paper, we propose two-level secret sharing scheme based on a reverse edge magic labeling of star graphs. It is a scheme which creates two types of hierarchical sets. The first set contains share that are more powerful than the share in the second set. We build banking secret sharing scheme that will share a secret among one bank manager and several sets of authorized staff members. © 2020 Forum-Editrice Universitaria Udinese SRL. All rights reserved.