diff --git a/core/vm/runtime/runtime_test.go b/core/vm/runtime/runtime_test.go
index fc986c3a76..48c707f006 100644
--- a/core/vm/runtime/runtime_test.go
+++ b/core/vm/runtime/runtime_test.go
@@ -597,3 +597,83 @@ func TestEip2929Cases(t *testing.T) {
 			"account (cheap)", code)
 	}
 }
+
+// TestColdAccountAccessCost test that the cold account access cost is reported
+// correctly
+// see: https://github.com/ethereum/go-ethereum/issues/22649
+func TestColdAccountAccessCost(t *testing.T) {
+	for i, tc := range []struct {
+		code []byte
+		step int
+		want uint64
+	}{
+		{ // EXTCODEHASH(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.EXTCODEHASH), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // BALANCE(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.BALANCE), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // CALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALL), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // CALLCODE(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALLCODE), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // DELEGATECALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.DELEGATECALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // STATICCALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.STATICCALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // SELFDESTRUCT(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0xff, byte(vm.SELFDESTRUCT),
+			},
+			step: 1,
+			want: 7600,
+		},
+	} {
+		tracer := vm.NewStructLogger(nil)
+		Execute(tc.code, nil, &Config{
+			EVMConfig: vm.Config{
+				Debug:  true,
+				Tracer: tracer,
+			},
+		})
+		have := tracer.StructLogs()[tc.step].GasCost
+		if want := tc.want; have != want {
+			for ii, op := range tracer.StructLogs() {
+				t.Logf("%d: %v %d", ii, op.OpName(), op.GasCost)
+			}
+			t.Fatalf("tescase %d, gas report wrong, step %d, have %d want %d", i, tc.step, have, want)
+		}
+	}
+}