Eight friends N, O, P, Q, R, S, T, and U are sitting around a circle facing opposite to the centre. N is sitting to the immediate left of R and third to the right of S. T is sitting second to the right of P and to the immediate left of S. Who is sitting second to the right of N?

Let's reconstruct the circular arrangement step by step. Since all persons are facing opposite to the centre (outwards), their left and right are reversed compared to facing inwards:
Clockwise direction is Left.

Counter-clockwise direction is Right.

Let's position the friends:

"N is sitting third to the right of S":
Place S at position 1. Since right means counter-clockwise, counting 3 spaces counter-clockwise places N at position 4.

"N is sitting to the immediate left of R":
Since facing outwards means left is clockwise, if N is to the immediate left of R, then R must be sitting immediately counter-clockwise from N. So, R is at position 5.

"T is sitting to the immediate left of S":
Left means clockwise. Immediate clockwise from S (position 1) places T at position 8.

"T is sitting second to the right of P":
Right means counter-clockwise. If T is second to the right of P, then P must be two positions clockwise from T. Since T is at position 8, P is at position 6.

Let's verify our configuration so far (going counter-clockwise from 1 to 8):

Pos 1: S

Pos 4: N

Pos 5: R

Pos 6: P

Pos 8: T

We need to find who is sitting second to the right of N.

N is at position 4.

Facing outwards, right means moving counter-clockwise.

Second to the right of position 4 is position 6 (4+2=6).

Position 6 is occupied by P.

Thus, P is sitting second to the right of N.