diff --git a/core/state/statedb.go b/core/state/statedb.go
index f85d877b34..940c60f27d 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -844,6 +844,21 @@ func (s *StateDB) GetRefund() uint64 {
 	return s.refund
 }
 
+type RemovedAccountWithBalance struct {
+	Address common.Address
+	Balance *uint256.Int
+}
+
+func (s *StateDB) GetRemovedAccountsWithBalance() (list []RemovedAccountWithBalance) {
+	for addr := range s.journal.dirties {
+		if obj, exist := s.stateObjects[addr]; exist &&
+			obj.selfDestructed && !obj.Balance().IsZero() {
+			list = append(list, RemovedAccountWithBalance{Address: obj.address, Balance: obj.Balance()})
+		}
+	}
+	return list
+}
+
 // Finalise finalises the state by removing the destructed objects and clears
 // the journal as well as the refunds. Finalise, however, will not push any updates
 // into the tries just yet. Only IntermediateRoot or Commit will do that.
diff --git a/core/state_processor.go b/core/state_processor.go
index a7b55e0ff9..e5ddf2cbd2 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -19,6 +19,7 @@ package core
 import (
 	"fmt"
 	"math/big"
+	"sort"
 
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/consensus/misc"
@@ -160,6 +161,18 @@ func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB,
 	if err != nil {
 		return nil, err
 	}
+	if evm.ChainConfig().IsAmsterdam(blockNumber, blockTime) {
+		// Emit Selfdesctruct logs where accounts with non-empty balances have been deleted
+		removedWithBalance := statedb.GetRemovedAccountsWithBalance()
+		if removedWithBalance != nil {
+			sort.Slice(removedWithBalance, func(i, j int) bool {
+				return removedWithBalance[i].Address.Cmp(removedWithBalance[j].Address) < 0
+			})
+			for _, sd := range removedWithBalance {
+				statedb.AddLog(types.EthSelfDestructLog(blockNumber, sd.Address, sd.Balance))
+			}
+		}
+	}
 	// Update the state with pending changes.
 	var root []byte
 	if evm.ChainConfig().IsByzantium(blockNumber) {
diff --git a/core/types/log.go b/core/types/log.go
index a6765fce21..3dd7fb1723 100644
--- a/core/types/log.go
+++ b/core/types/log.go
@@ -72,7 +72,7 @@ var (
 	// keccak256('Transfer(address,address,uint256)')
 	EthTransferLogTopic0 = common.HexToHash("0xddf252ad1be2c89b69c2b068fc378daa952ba7f163c4a11628f55a4df523b3ef")
 	// keccak256('Selfdestruct(address,uint256)')
-	EthBurnLogTopic0 = common.HexToHash("0x4bfaba3443c1a1836cd362418edc679fc96cae8449cbefccb6457cdf2c943083")
+	EthSelfDestructLogTopic0 = common.HexToHash("0x4bfaba3443c1a1836cd362418edc679fc96cae8449cbefccb6457cdf2c943083")
 )
 
 // EthTransferLog creates and ETH transfer log according to EIP-7708.
@@ -93,14 +93,14 @@ func EthTransferLog(blockNumber *big.Int, from, to common.Address, amount *uint2
 	}
 }
 
-// EthBurnLog creates and ETH self-destruct burn log according to EIP-7708.
+// EthSelfDestructLog creates and ETH self-destruct burn log according to EIP-7708.
 // Specification: https://eips.ethereum.org/EIPS/eip-7708
-func EthBurnLog(blockNumber *big.Int, from common.Address, amount *uint256.Int) *Log {
+func EthSelfDestructLog(blockNumber *big.Int, from common.Address, amount *uint256.Int) *Log {
 	amount32 := amount.Bytes32()
 	return &Log{
 		Address: EthSystemLogAddress,
 		Topics: []common.Hash{
-			EthBurnLogTopic0,
+			EthSelfDestructLogTopic0,
 			common.BytesToHash(from.Bytes()),
 		},
 		Data: amount32[:],
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index b22864d045..26762b5b90 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -895,13 +895,6 @@ func opSelfdestruct(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	}
 	// Clear any leftover funds for the account being destructed.
 	evm.StateDB.SubBalance(this, balance, tracing.BalanceDecreaseSelfdestruct)
-	if evm.chainRules.IsAmsterdam && !balance.IsZero() {
-		if this != beneficiary {
-			evm.StateDB.AddLog(types.EthTransferLog(evm.Context.BlockNumber, this, beneficiary, balance))
-		} else {
-			evm.StateDB.AddLog(types.EthBurnLog(evm.Context.BlockNumber, this, balance))
-		}
-	}
 	evm.StateDB.SelfDestruct(this)
 
 	if tracer := evm.Config.Tracer; tracer != nil {
@@ -944,7 +937,7 @@ func opSelfdestruct6780(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, erro
 		if this != beneficiary {
 			evm.StateDB.AddLog(types.EthTransferLog(evm.Context.BlockNumber, this, beneficiary, balance))
 		} else if newContract {
-			evm.StateDB.AddLog(types.EthBurnLog(evm.Context.BlockNumber, this, balance))
+			evm.StateDB.AddLog(types.EthSelfDestructLog(evm.Context.BlockNumber, this, balance))
 		}
 	}