diff --git a/core/state/snapshot/difflayer.go b/core/state/snapshot/difflayer.go
index 575c031e1f..dce4f79a11 100644
--- a/core/state/snapshot/difflayer.go
+++ b/core/state/snapshot/difflayer.go
@@ -399,10 +399,7 @@ func (dl *diffLayer) flatten() snapshot {
 			continue
 		}
 		// Storage exists in both parent and child, merge the slots
-		comboData := parent.storageData[accountHash]
-		for storageHash, data := range storage {
-			comboData[storageHash] = data
-		}
+		maps.Copy(parent.storageData[accountHash], storage)
 	}
 	// Return the combo parent
 	return &diffLayer{
diff --git a/core/state/snapshot/iterator_binary.go b/core/state/snapshot/iterator_binary.go
index eb15ffc469..254c4b860f 100644
--- a/core/state/snapshot/iterator_binary.go
+++ b/core/state/snapshot/iterator_binary.go
@@ -67,20 +67,17 @@ func (dl *diffLayer) initBinaryAccountIterator(seek common.Hash) Iterator {
 func (dl *diffLayer) initBinaryStorageIterator(account, seek common.Hash) Iterator {
 	parent, ok := dl.parent.(*diffLayer)
 	if !ok {
-		a := dl.StorageIterator(account, seek)
-		b := dl.Parent().StorageIterator(account, seek)
 		l := &binaryIterator{
-			a:       a,
-			b:       b,
+			a:       dl.StorageIterator(account, seek),
+			b:       dl.Parent().StorageIterator(account, seek),
 			account: account,
 		}
 		l.aDone = !l.a.Next()
 		l.bDone = !l.b.Next()
 		return l
 	}
-	a := dl.StorageIterator(account, seek)
 	l := &binaryIterator{
-		a:       a,
+		a:       dl.StorageIterator(account, seek),
 		b:       parent.initBinaryStorageIterator(account, seek),
 		account: account,
 	}
diff --git a/core/state/snapshot/snapshot.go b/core/state/snapshot/snapshot.go
index 3563c48cf9..96d9d61e56 100644
--- a/core/state/snapshot/snapshot.go
+++ b/core/state/snapshot/snapshot.go
@@ -543,10 +543,14 @@ func diffToDisk(bottom *diffLayer) *diskLayer {
 			continue
 		}
 		// Push the account to disk
-		rawdb.WriteAccountSnapshot(batch, hash, data)
-		base.cache.Set(hash[:], data)
-		snapshotCleanAccountWriteMeter.Mark(int64(len(data)))
-
+		if len(data) != 0 {
+			rawdb.WriteAccountSnapshot(batch, hash, data)
+			base.cache.Set(hash[:], data)
+			snapshotCleanAccountWriteMeter.Mark(int64(len(data)))
+		} else {
+			rawdb.DeleteAccountSnapshot(batch, hash)
+			base.cache.Set(hash[:], nil)
+		}
 		snapshotFlushAccountItemMeter.Mark(1)
 		snapshotFlushAccountSizeMeter.Mark(int64(len(data)))
 	}
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 8153ccfa81..13dfe4cbae 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -932,16 +932,17 @@ func (s *StateDB) clearJournalAndRefund() {
 // of a specific account. It leverages the associated state snapshot for fast
 // storage iteration and constructs trie node deletion markers by creating
 // stack trie with iterated slots.
-func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	iter, err := snaps.StorageIterator(s.originalRoot, addrHash, common.Hash{})
 	if err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
 	defer iter.Release()
 
 	var (
-		nodes = trienode.NewNodeSet(addrHash)
-		slots = make(map[common.Hash][]byte)
+		nodes   = trienode.NewNodeSet(addrHash)
+		slots   = make(map[common.Hash][]byte)
+		deletes = make(map[common.Hash][]byte)
 	)
 	stack := trie.NewStackTrie(func(path []byte, hash common.Hash, blob []byte) {
 		nodes.AddNode(path, trienode.NewDeleted())
@@ -949,42 +950,47 @@ func (s *StateDB) fastDeleteStorage(snaps *snapshot.Tree, addrHash common.Hash,
 	for iter.Next() {
 		slot := common.CopyBytes(iter.Slot())
 		if err := iter.Error(); err != nil { // error might occur after Slot function
-			return nil, nil, err
+			return nil, nil, nil, err
 		}
-		slots[iter.Hash()] = slot
+		key := iter.Hash()
+		slots[key] = slot
+		deletes[key] = nil
 
-		if err := stack.Update(iter.Hash().Bytes(), slot); err != nil {
-			return nil, nil, err
+		if err := stack.Update(key.Bytes(), slot); err != nil {
+			return nil, nil, nil, err
 		}
 	}
 	if err := iter.Error(); err != nil { // error might occur during iteration
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
 	if stack.Hash() != root {
-		return nil, nil, fmt.Errorf("snapshot is not matched, exp %x, got %x", root, stack.Hash())
+		return nil, nil, nil, fmt.Errorf("snapshot is not matched, exp %x, got %x", root, stack.Hash())
 	}
-	return slots, nodes, nil
+	return deletes, slots, nodes, nil
 }
 
 // slowDeleteStorage serves as a less-efficient alternative to "fastDeleteStorage,"
 // employed when the associated state snapshot is not available. It iterates the
 // storage slots along with all internal trie nodes via trie directly.
-func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	tr, err := s.db.OpenStorageTrie(s.originalRoot, addr, root, s.trie)
 	if err != nil {
-		return nil, nil, fmt.Errorf("failed to open storage trie, err: %w", err)
+		return nil, nil, nil, fmt.Errorf("failed to open storage trie, err: %w", err)
 	}
 	it, err := tr.NodeIterator(nil)
 	if err != nil {
-		return nil, nil, fmt.Errorf("failed to open storage iterator, err: %w", err)
+		return nil, nil, nil, fmt.Errorf("failed to open storage iterator, err: %w", err)
 	}
 	var (
-		nodes = trienode.NewNodeSet(addrHash)
-		slots = make(map[common.Hash][]byte)
+		nodes   = trienode.NewNodeSet(addrHash)
+		slots   = make(map[common.Hash][]byte)
+		deletes = make(map[common.Hash][]byte)
 	)
 	for it.Next(true) {
 		if it.Leaf() {
-			slots[common.BytesToHash(it.LeafKey())] = common.CopyBytes(it.LeafBlob())
+			key := common.BytesToHash(it.LeafKey())
+			slots[key] = common.CopyBytes(it.LeafBlob())
+			deletes[key] = nil
 			continue
 		}
 		if it.Hash() == (common.Hash{}) {
@@ -993,35 +999,36 @@ func (s *StateDB) slowDeleteStorage(addr common.Address, addrHash common.Hash, r
 		nodes.AddNode(it.Path(), trienode.NewDeleted())
 	}
 	if err := it.Error(); err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
-	return slots, nodes, nil
+	return deletes, slots, nodes, nil
 }
 
 // deleteStorage is designed to delete the storage trie of a designated account.
 // The function will make an attempt to utilize an efficient strategy if the
 // associated state snapshot is reachable; otherwise, it will resort to a less
 // efficient approach.
-func (s *StateDB) deleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, *trienode.NodeSet, error) {
+func (s *StateDB) deleteStorage(addr common.Address, addrHash common.Hash, root common.Hash) (map[common.Hash][]byte, map[common.Hash][]byte, *trienode.NodeSet, error) {
 	var (
-		err   error
-		slots map[common.Hash][]byte
-		nodes *trienode.NodeSet
+		err     error
+		slots   map[common.Hash][]byte
+		deletes map[common.Hash][]byte
+		nodes   *trienode.NodeSet
 	)
 	// The fast approach can be failed if the snapshot is not fully
 	// generated, or it's internally corrupted. Fallback to the slow
 	// one just in case.
 	snaps := s.db.Snapshot()
 	if snaps != nil {
-		slots, nodes, err = s.fastDeleteStorage(snaps, addrHash, root)
+		deletes, slots, nodes, err = s.fastDeleteStorage(snaps, addrHash, root)
 	}
 	if snaps == nil || err != nil {
-		slots, nodes, err = s.slowDeleteStorage(addr, addrHash, root)
+		deletes, slots, nodes, err = s.slowDeleteStorage(addr, addrHash, root)
 	}
 	if err != nil {
-		return nil, nil, err
+		return nil, nil, nil, err
 	}
-	return slots, nodes, nil
+	return deletes, slots, nodes, nil
 }
 
 // handleDestruction processes all destruction markers and deletes the account
@@ -1072,11 +1079,12 @@ func (s *StateDB) handleDestruction() (map[common.Hash]*accountDelete, []*trieno
 			continue
 		}
 		// Remove storage slots belonging to the account.
-		slots, set, err := s.deleteStorage(addr, addrHash, prev.Root)
+		storages, storagesOrigin, set, err := s.deleteStorage(addr, addrHash, prev.Root)
 		if err != nil {
 			return nil, nil, fmt.Errorf("failed to delete storage, err: %w", err)
 		}
-		op.storagesOrigin = slots
+		op.storages = storages
+		op.storagesOrigin = storagesOrigin
 
 		// Aggregate the associated trie node changes.
 		nodes = append(nodes, set)
diff --git a/core/state/statedb_fuzz_test.go b/core/state/statedb_fuzz_test.go
index aa87a9aa4b..7cbfd9b9d7 100644
--- a/core/state/statedb_fuzz_test.go
+++ b/core/state/statedb_fuzz_test.go
@@ -353,8 +353,8 @@ func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database
 	if !bytes.Equal(full, oBlob) {
 		return fmt.Errorf("account value is not matched, %x", addrHash)
 	}
-	if len(account) == 0 {
-		if len(nBlob) != 0 {
+	if len(nBlob) == 0 {
+		if len(account) != 0 {
 			return errors.New("unexpected account data")
 		}
 	} else {
@@ -363,7 +363,6 @@ func (test *stateTest) verifyAccountUpdate(next common.Hash, db *triedb.Database
 			return fmt.Errorf("unexpected account data, %x, want %v, got: %v", addrHash, full, nBlob)
 		}
 	}
-
 	// Decode accounts
 	var (
 		oAcct types.StateAccount
diff --git a/core/state/statedb_test.go b/core/state/statedb_test.go
index 3647397df6..57886e6e03 100644
--- a/core/state/statedb_test.go
+++ b/core/state/statedb_test.go
@@ -1305,12 +1305,12 @@ func TestDeleteStorage(t *testing.T) {
 	obj := fastState.getOrNewStateObject(addr)
 	storageRoot := obj.data.Root
 
-	_, fastNodes, err := fastState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
+	_, _, fastNodes, err := fastState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
 	if err != nil {
 		t.Fatal(err)
 	}
 
-	_, slowNodes, err := slowState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
+	_, _, slowNodes, err := slowState.deleteStorage(addr, crypto.Keccak256Hash(addr[:]), storageRoot)
 	if err != nil {
 		t.Fatal(err)
 	}
diff --git a/core/state/stateupdate.go b/core/state/stateupdate.go
index dec1fd1dd4..a320b72f11 100644
--- a/core/state/stateupdate.go
+++ b/core/state/stateupdate.go
@@ -35,6 +35,7 @@ type contractCode struct {
 type accountDelete struct {
 	address        common.Address         // address is the unique account identifier
 	origin         []byte                 // origin is the original value of account data in slim-RLP encoding.
+	storages       map[common.Hash][]byte // storages stores mutated slots, the value should be nil.
 	storagesOrigin map[common.Hash][]byte // storagesOrigin stores the original values of mutated slots in prefix-zero-trimmed RLP format.
 }
 
@@ -85,12 +86,10 @@ func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common
 		accounts[addrHash] = nil
 		accountsOrigin[addr] = op.origin
 
+		if len(op.storages) > 0 {
+			storages[addrHash] = op.storages
+		}
 		if len(op.storagesOrigin) > 0 {
-			subset := make(map[common.Hash][]byte, len(op.storagesOrigin))
-			for key := range op.storagesOrigin {
-				subset[key] = nil
-			}
-			storages[addrHash] = subset
 			storagesOrigin[addr] = op.storagesOrigin
 		}
 	}
@@ -121,17 +120,16 @@ func newStateUpdate(originRoot common.Hash, root common.Hash, deletes map[common
 		// Aggregate the storage original values. If the slot is already present
 		// in aggregated storagesOrigin set, skip it.
 		if len(op.storagesOrigin) > 0 {
-			origin := storagesOrigin[addr]
-			if origin == nil {
+			origin, exist := storagesOrigin[addr]
+			if !exist {
 				storagesOrigin[addr] = op.storagesOrigin
-				continue
-			}
-			for key, slot := range op.storagesOrigin {
-				if _, found := origin[key]; !found {
-					origin[key] = slot
+			} else {
+				for key, slot := range op.storagesOrigin {
+					if _, found := origin[key]; !found {
+						origin[key] = slot
+					}
 				}
 			}
-			storagesOrigin[addr] = origin
 		}
 	}
 	return &stateUpdate{