diff --git a/core/block_access_list_creation.go b/core/block_access_list_creation.go
index 4daa9063ec..be51568e1e 100644
--- a/core/block_access_list_creation.go
+++ b/core/block_access_list_creation.go
@@ -23,15 +23,16 @@ type BlockAccessListTracer struct {
 	// scopes are in the proceeding indices.
 	// When an execution scope terminates in a non-reverting fashion, the changes are
 	// merged into the access list of the parent scope.
-	accessList *bal.ConstructionBlockAccessList
-	txIdx      uint16
+	accessList        *bal.ConstructionBlockAccessList
+	balIdx            uint16
+	accessListBuilder *bal.AccessListBuilder
 }
 
 // NewBlockAccessListTracer returns an BlockAccessListTracer and a set of hooks
 func NewBlockAccessListTracer(startIdx int) (*BlockAccessListTracer, *tracing.Hooks) {
 	balTracer := &BlockAccessListTracer{
 		accessList: bal.NewConstructionBlockAccessList(),
-		txIdx:      uint16(startIdx),
+		balIdx:     uint16(startIdx),
 	}
 	hooks := &tracing.Hooks{
 		OnTxEnd:           balTracer.TxEndHook,
@@ -52,61 +53,62 @@ func NewBlockAccessListTracer(startIdx int) (*BlockAccessListTracer, *tracing.Ho
 	return balTracer, wrappedHooks
 }
 
-// AccessList returns the constructed access list
+// AccessList returns the constructed access list.
+// It is assumed that this is only called after all the block state changes
+// have been executed and the block has been finalized.
 func (a *BlockAccessListTracer) AccessList() *bal.ConstructionBlockAccessList {
+	diff, reads := a.accessListBuilder.Finalise()
+	a.accessList.Apply(a.balIdx, diff, reads)
+	a.accessListBuilder = new(bal.AccessListBuilder)
 	return a.accessList
 }
 
 func (a *BlockAccessListTracer) TxEndHook(receipt *types.Receipt, err error) {
-	a.txIdx++
+	diff, reads := a.accessListBuilder.Finalise()
+	a.accessList.Apply(a.balIdx, diff, reads)
+	a.accessListBuilder = new(bal.AccessListBuilder)
+	a.balIdx++
 }
 
 func (a *BlockAccessListTracer) TxStartHook(vm *tracing.VMContext, tx *types.Transaction, from common.Address) {
-	if a.txIdx == 0 {
-		a.txIdx++
+	if a.balIdx == 0 {
+		diff, reads := a.accessListBuilder.Finalise()
+		a.accessList.Apply(0, diff, reads)
+		a.accessListBuilder = new(bal.AccessListBuilder)
+		a.balIdx++
 	}
 }
 
 func (a *BlockAccessListTracer) OnEnter(depth int, typ byte, from common.Address, to common.Address, input []byte, gas uint64, value *big.Int) {
-	a.callAccessLists = append(a.callAccessLists, bal.NewConstructionBlockAccessList())
+	a.accessListBuilder.EnterScope()
 }
 
 func (a *BlockAccessListTracer) OnExit(depth int, output []byte, gasUsed uint64, err error, reverted bool) {
-	// TODO: handle self-destructed accounts here...
-
-	parentAccessList := a.callAccessLists[len(a.callAccessLists)-2]
-	scopeAccessList := a.callAccessLists[len(a.callAccessLists)-1]
-	if reverted {
-		parentAccessList.MergeReads(scopeAccessList)
-	} else {
-		parentAccessList.Merge(scopeAccessList)
-	}
-
-	a.callAccessLists = a.callAccessLists[:len(a.callAccessLists)-1]
+	a.accessListBuilder.ExitScope(reverted)
 }
 
 func (a *BlockAccessListTracer) OnCodeChange(addr common.Address, prevCodeHash common.Hash, prevCode []byte, codeHash common.Hash, code []byte, reason tracing.CodeChangeReason) {
-	a.callAccessLists[len(a.callAccessLists)-1].CodeChange(addr, uint16(a.txIdx), code)
+	a.accessListBuilder.CodeChange(addr, prevCode, code)
 }
 
 func (a *BlockAccessListTracer) OnBalanceChange(addr common.Address, prevBalance, newBalance *big.Int, _ tracing.BalanceChangeReason) {
 	newU256 := new(uint256.Int).SetBytes(newBalance.Bytes())
 	prevU256 := new(uint256.Int).SetBytes(prevBalance.Bytes())
-	a.callAccessLists[len(a.callAccessLists)-1].BalanceChange(addr, prevU256, newU256)
+	a.accessListBuilder.BalanceChange(addr, prevU256, newU256)
 }
 
 func (a *BlockAccessListTracer) OnNonceChange(addr common.Address, prev uint64, new uint64, reason tracing.NonceChangeReason) {
-	a.callAccessLists[len(a.callAccessLists)-1].NonceChange(addr, a.txIdx, new)
+	a.accessListBuilder.NonceChange(addr, prev, new)
 }
 
 func (a *BlockAccessListTracer) OnColdStorageRead(addr common.Address, key common.Hash) {
-	a.callAccessLists[len(a.callAccessLists)-1].StorageRead(addr, key)
+	a.accessListBuilder.StorageRead(addr, key)
 }
 
 func (a *BlockAccessListTracer) OnColdAccountRead(addr common.Address) {
-	a.callAccessLists[len(a.callAccessLists)-1].AccountRead(addr)
+	a.accessListBuilder.AccountRead(addr)
 }
 
 func (a *BlockAccessListTracer) OnStorageChange(addr common.Address, slot common.Hash, prev common.Hash, new common.Hash) {
-	a.callAccessLists[len(a.callAccessLists)-1].StorageWrite(a.txIdx, addr, slot, new)
+	a.accessListBuilder.StorageWrite(addr, slot, prev, new)
 }
diff --git a/core/types/bal/bal.go b/core/types/bal/bal.go
index d3cab7057f..5c7502affa 100644
--- a/core/types/bal/bal.go
+++ b/core/types/bal/bal.go
@@ -65,8 +65,12 @@ type AccessListBuilder struct {
 	accessesStack []map[common.Address]*constructionAccountAccess
 }
 
-func (c *AccessListBuilder) StorageRead(key common.Hash) {
-	c.curIdxChanges.StorageRead(key)
+func (c *AccessListBuilder) StorageRead(addr common.Address, key common.Hash) {
+	panic("not implemented")
+}
+
+func (c *AccessListBuilder) AccountRead(addr common.Address) {
+	panic("not implemented")
 }
 
 func (c *AccessListBuilder) StorageWrite(address common.Address, key, prevVal, newVal common.Hash) {
@@ -87,15 +91,15 @@ func (c *AccessListBuilder) StorageWrite(address common.Address, key, prevVal, n
 	acctAccesses.StorageWrite(key, prevVal, newVal)
 }
 
-func (c *AccessListBuilder) BalanceChange(prev, cur *uint256.Int) {
+func (c *AccessListBuilder) BalanceChange(addr common.Address, prev, cur *uint256.Int) {
 	// TODO
 }
 
-func (c *AccessListBuilder) CodeChange(prev, cur []byte) {
+func (c *AccessListBuilder) CodeChange(addr common.Address, prev, cur []byte) {
 	// TODO
 }
 
-func (c *AccessListBuilder) NonceChange(prev, cur uint64) {
+func (c *AccessListBuilder) NonceChange(addr common.Address, prev, cur uint64) {
 	// TODO
 }
 
@@ -351,12 +355,6 @@ func (c *constructionAccountAccess) StorageRead(key common.Hash) {
 }
 
 func (c *constructionAccountAccess) StorageWrite(key, prevVal, newVal common.Hash) {
-	if c.prestate.StorageWrites == nil {
-		c.prestate.StorageWrites = make(map[common.Hash]common.Hash)
-	}
-	if _, ok := c.prestate.StorageWrites[key]; !ok {
-		c.prestate.StorageWrites[key] = prevVal
-	}
 	if c.storageMutations == nil {
 		c.storageMutations = make(map[common.Hash]common.Hash)
 	}
@@ -369,24 +367,15 @@ func (c *constructionAccountAccess) StorageWrite(key, prevVal, newVal common.Has
 	delete(c.storageReads, key)
 }
 
-func (c *constructionAccountAccess) BalanceChange(prev, cur *uint256.Int) {
-	if c.prestate.Balance == nil {
-		c.prestate.Balance = prev
-	}
+func (c *constructionAccountAccess) BalanceChange(cur *uint256.Int) {
 	c.balance = cur
 }
 
-func (c *constructionAccountAccess) CodeChange(prev, cur []byte) {
-	if c.prestate.Code == nil {
-		c.prestate.Code = prev
-	}
+func (c *constructionAccountAccess) CodeChange(cur []byte) {
 	c.code = cur
 }
 
-func (c *constructionAccountAccess) NonceChange(prev, cur uint64) {
-	if c.prestate.Nonce == nil {
-		c.prestate.Nonce = &prev
-	}
+func (c *constructionAccountAccess) NonceChange(cur uint64) {
 	c.nonce = &cur
 }
 
@@ -416,6 +405,7 @@ func NewConstructionBlockAccessList() *ConstructionBlockAccessList {
 	}
 }
 
+/*
 // move this to access list builder
 func (c *ConstructionBlockAccessList) DiffAt(i int) *StateDiff {
 	res := &StateDiff{make(map[common.Address]*AccountState)}
@@ -451,6 +441,7 @@ func (c *ConstructionBlockAccessList) DiffAt(i int) *StateDiff {
 	return res
 }
 
+
 func (c *ConstructionBlockAccessList) StateAccesses() StateAccesses {
 	res := make(StateAccesses)
 	for addr, acct := range c.Accounts {
@@ -528,6 +519,7 @@ func (c *ConstructionBlockAccessList) Finalise() {
 	c.curIdx++
 }
 
+
 func mergeStorageWrites(cur, next map[common.Hash]map[uint16]common.Hash) map[common.Hash]map[uint16]common.Hash {
 	for slot, _ := range next {
 		if _, ok := cur[slot]; !ok {
@@ -589,6 +581,7 @@ func (c *ConstructionBlockAccessList) Merge(childScope *ConstructionBlockAccessL
 		}
 	}
 }
+*/
 
 // Copy returns a deep copy of the access list.
 func (c *ConstructionBlockAccessList) Copy() *ConstructionBlockAccessList {