diff --git a/cmd/evm/internal/t8ntool/execution.go b/cmd/evm/internal/t8ntool/execution.go
index a2de58ad46..043e675494 100644
--- a/cmd/evm/internal/t8ntool/execution.go
+++ b/cmd/evm/internal/t8ntool/execution.go
@@ -35,6 +35,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto/keccak"
 	"github.com/ethereum/go-ethereum/ethdb"
@@ -172,6 +173,9 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 		includedTxs types.Transactions
 		blobGasUsed = uint64(0)
 		receipts    = make(types.Receipts, 0)
+
+		// TODO return blockAccessList as a part of result
+		blockAccessList = bal.NewConstructionBlockAccessList()
 	)
 	vmContext := vm.BlockContext{
 		CanTransfer: core.CanTransfer,
@@ -231,14 +235,14 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 	}
 	evm := vm.NewEVM(vmContext, statedb, chainConfig, vmConfig)
 	if beaconRoot := pre.Env.ParentBeaconBlockRoot; beaconRoot != nil {
-		core.ProcessBeaconBlockRoot(*beaconRoot, evm)
+		core.ProcessBeaconBlockRoot(*beaconRoot, evm, blockAccessList)
 	}
 	if pre.Env.BlockHashes != nil && chainConfig.IsPrague(new(big.Int).SetUint64(pre.Env.Number), pre.Env.Timestamp) {
 		var (
 			prevNumber = pre.Env.Number - 1
 			prevHash   = pre.Env.BlockHashes[math.HexOrDecimal64(prevNumber)]
 		)
-		core.ProcessParentBlockHash(prevHash, evm)
+		core.ProcessParentBlockHash(prevHash, evm, blockAccessList)
 	}
 	for i := 0; txIt.Next(); i++ {
 		tx, err := txIt.Tx()
@@ -271,11 +275,12 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 			}
 		}
 		statedb.SetTxContext(tx.Hash(), len(receipts), uint32(len(receipts)+1))
+
 		var (
 			snapshot = statedb.Snapshot()
 			gp       = gaspool.Snapshot()
 		)
-		receipt, err := core.ApplyTransactionWithEVM(msg, gaspool, statedb, vmContext.BlockNumber, blockHash, pre.Env.Timestamp, tx, evm)
+		receipt, bal, err := core.ApplyTransactionWithEVM(msg, gaspool, statedb, vmContext.BlockNumber, blockHash, pre.Env.Timestamp, tx, evm)
 		if err != nil {
 			statedb.RevertToSnapshot(snapshot)
 			log.Info("rejected tx", "index", i, "hash", tx.Hash(), "from", msg.From, "error", err)
@@ -292,6 +297,7 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 		}
 		blobGasUsed += txBlobGas
 		receipts = append(receipts, receipt)
+		blockAccessList.Merge(bal)
 	}
 
 	statedb.IntermediateRoot(chainConfig.IsEIP158(vmContext.BlockNumber))
@@ -336,10 +342,12 @@ func (pre *Prestate) Apply(vmConfig vm.Config, chainConfig *params.ChainConfig,
 	for _, receipt := range receipts {
 		allLogs = append(allLogs, receipt.Logs...)
 	}
-	requests, err := core.PostExecution(context.Background(), chainConfig, vmContext.BlockNumber, vmContext.Time, allLogs, evm, uint32(len(receipts)+1))
+	requests, bal, err := core.PostExecution(context.Background(), chainConfig, vmContext.BlockNumber, vmContext.Time, allLogs, evm, uint32(len(receipts)+1))
 	if err != nil {
 		return nil, nil, nil, NewError(ErrorEVM, fmt.Errorf("failed to process post-execution: %v", err))
 	}
+	blockAccessList.Merge(bal)
+
 	// Commit block
 	root, err := statedb.Commit(vmContext.BlockNumber.Uint64(), chainConfig.IsEIP158(vmContext.BlockNumber), chainConfig.IsCancun(vmContext.BlockNumber, vmContext.Time))
 	if err != nil {
diff --git a/consensus/beacon/consensus.go b/consensus/beacon/consensus.go
index 72ac75c036..0dff36a29c 100644
--- a/consensus/beacon/consensus.go
+++ b/consensus/beacon/consensus.go
@@ -27,6 +27,7 @@ import (
 	"github.com/ethereum/go-ethereum/consensus/misc/eip4844"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
@@ -342,9 +343,9 @@ func (beacon *Beacon) Prepare(chain consensus.ChainHeaderReader, header *types.H
 }
 
 // Finalize implements consensus.Engine and processes withdrawals on top.
-func (beacon *Beacon) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body) {
+func (beacon *Beacon) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body, blockAccessIndex uint32, bal *bal.ConstructionBlockAccessList) {
 	if !beacon.IsPoSHeader(header) {
-		beacon.ethone.Finalize(chain, header, state, body)
+		beacon.ethone.Finalize(chain, header, state, body, blockAccessIndex, bal)
 		return
 	}
 	// Withdrawals processing.
@@ -352,7 +353,20 @@ func (beacon *Beacon) Finalize(chain consensus.ChainHeaderReader, header *types.
 		// Convert amount from gwei to wei.
 		amount := new(uint256.Int).SetUint64(w.Amount)
 		amount = amount.Mul(amount, uint256.NewInt(params.GWei))
-		state.AddBalance(w.Address, amount, tracing.BalanceIncreaseWithdrawal)
+		prev := state.AddBalance(w.Address, amount, tracing.BalanceIncreaseWithdrawal)
+
+		// Populate the block-level accessList if Amsterdam is enabled
+		if bal != nil {
+			if w.Amount == 0 {
+				// Zero amount withdrawal, account is accessed potential
+				// without state changes.
+				bal.AccountRead(w.Address)
+			} else {
+				// Non-zero amount withdrawal, account is accessed with
+				// a balance change.
+				bal.BalanceChange(blockAccessIndex, w.Address, new(uint256.Int).Add(&prev, amount))
+			}
+		}
 	}
 	// No block reward which is issued by consensus layer instead.
 }
diff --git a/consensus/clique/clique.go b/consensus/clique/clique.go
index ceaec44656..f44afde241 100644
--- a/consensus/clique/clique.go
+++ b/consensus/clique/clique.go
@@ -34,6 +34,7 @@ import (
 	"github.com/ethereum/go-ethereum/consensus/misc"
 	"github.com/ethereum/go-ethereum/consensus/misc/eip1559"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/crypto/keccak"
@@ -573,7 +574,7 @@ func (c *Clique) Prepare(chain consensus.ChainHeaderReader, header *types.Header
 
 // Finalize implements consensus.Engine. There is no post-transaction
 // consensus rules in clique, do nothing here.
-func (c *Clique) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body) {
+func (c *Clique) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body, blockAccessIndex uint32, bal *bal.ConstructionBlockAccessList) {
 	// No block rewards in PoA, so the state remains as is
 }
 
diff --git a/consensus/consensus.go b/consensus/consensus.go
index 4ba389292f..e4f7b7a6a1 100644
--- a/consensus/consensus.go
+++ b/consensus/consensus.go
@@ -22,6 +22,7 @@ import (
 
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/params"
 )
@@ -79,12 +80,12 @@ type Engine interface {
 	// rules of a particular engine. The changes are executed inline.
 	Prepare(chain ChainHeaderReader, header *types.Header) error
 
-	// Finalize runs any post-transaction state modifications (e.g. block rewards
-	// or process withdrawals) but does not assemble the block.
+	// Finalize runs any post-transaction consensus-specific state modifications
+	// (e.g. block rewards or process withdrawals) but does not assemble the block.
 	//
 	// Note: The state database might be updated to reflect any consensus rules
 	// that happen at finalization (e.g. block rewards).
-	Finalize(chain ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body)
+	Finalize(chain ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body, blockAccessIndex uint32, bal *bal.ConstructionBlockAccessList)
 
 	// Seal generates a new sealing request for the given input block and pushes
 	// the result into the given channel.
diff --git a/consensus/ethash/consensus.go b/consensus/ethash/consensus.go
index ee9d9d97d6..21adc9d279 100644
--- a/consensus/ethash/consensus.go
+++ b/consensus/ethash/consensus.go
@@ -29,6 +29,7 @@ import (
 	"github.com/ethereum/go-ethereum/consensus/misc/eip1559"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto/keccak"
 	"github.com/ethereum/go-ethereum/params"
@@ -504,7 +505,7 @@ func (ethash *Ethash) Prepare(chain consensus.ChainHeaderReader, header *types.H
 }
 
 // Finalize implements consensus.Engine, accumulating the block and uncle rewards.
-func (ethash *Ethash) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body) {
+func (ethash *Ethash) Finalize(chain consensus.ChainHeaderReader, header *types.Header, state vm.StateDB, body *types.Body, blockAccessIndex uint32, bal *bal.ConstructionBlockAccessList) {
 	// Accumulate any block and uncle rewards
 	accumulateRewards(chain.Config(), state, header, body.Uncles)
 }
diff --git a/core/bintrie_witness_test.go b/core/bintrie_witness_test.go
index 5f6239e4fa..b49ac83bb5 100644
--- a/core/bintrie_witness_test.go
+++ b/core/bintrie_witness_test.go
@@ -29,6 +29,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/params"
@@ -202,7 +203,7 @@ func TestProcessParentBlockHash(t *testing.T) {
 			}
 			vmContext := NewEVMBlockContext(header, nil, new(common.Address))
 			evm := vm.NewEVM(vmContext, statedb, chainConfig, vm.Config{})
-			ProcessParentBlockHash(header.ParentHash, evm)
+			ProcessParentBlockHash(header.ParentHash, evm, bal.NewConstructionBlockAccessList())
 		}
 		// Read block hashes for block 0 .. num-1
 		for i := 0; i < num; i++ {
diff --git a/core/block_validator.go b/core/block_validator.go
index 008444fbbc..f5c5f11d14 100644
--- a/core/block_validator.go
+++ b/core/block_validator.go
@@ -111,6 +111,27 @@ func (v *BlockValidator) ValidateBody(block *types.Block) error {
 		}
 	}
 
+	// Block access list hash must be present in header after the
+	// Amsterdam hard fork.
+	if v.config.IsAmsterdam(block.Number(), block.Time()) {
+		if block.Header().BlockAccessListHash == nil {
+			return fmt.Errorf("block access list hash not set in header")
+		}
+		// If the block does not come with an access list, we compute the access list
+		// locally as part of execution and validate against the header's access list
+		// hash.
+		if block.AccessList() != nil {
+			computed := block.AccessList().Hash()
+			if *block.Header().BlockAccessListHash != computed {
+				return fmt.Errorf("access list hash mismatch, computed: %x, remote: %x", computed, *block.Header().BlockAccessListHash)
+			} else if err := block.AccessList().Validate(); err != nil {
+				return fmt.Errorf("invalid block access list: %v", err)
+			}
+		}
+	} else if block.Header().BlockAccessListHash != nil || block.AccessList() != nil {
+		return fmt.Errorf("block had access list before Amsterdam")
+	}
+
 	// Ancestor block must be known.
 	if !v.bc.HasBlockAndState(block.ParentHash(), block.NumberU64()-1) {
 		if !v.bc.HasBlock(block.ParentHash(), block.NumberU64()-1) {
@@ -160,6 +181,13 @@ func (v *BlockValidator) ValidateState(block *types.Block, statedb *state.StateD
 	} else if res.Requests != nil {
 		return errors.New("block has requests before prague fork")
 	}
+	// Verify Block-level accessList once Amsterdam is enabled
+	if v.config.IsAmsterdam(block.Number(), block.Time()) {
+		local, remote := res.Bal.ToEncodingObj().Hash(), *block.Header().BlockAccessListHash
+		if local != remote {
+			return fmt.Errorf("access list hash mismatch, local: %x, remote: %x", local, remote)
+		}
+	}
 	// Validate the state root against the received state root and throw
 	// an error if they don't match.
 	if root := statedb.IntermediateRoot(v.config.IsEIP158(header.Number)); header.Root != root {
diff --git a/core/chain_makers.go b/core/chain_makers.go
index cfd6302794..8bab68d131 100644
--- a/core/chain_makers.go
+++ b/core/chain_makers.go
@@ -29,6 +29,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/rawdb"
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/ethdb"
 	"github.com/ethereum/go-ethereum/params"
@@ -50,6 +51,7 @@ type BlockGen struct {
 	receipts    []*types.Receipt
 	uncles      []*types.Header
 	withdrawals []*types.Withdrawal
+	bal         *bal.ConstructionBlockAccessList
 
 	engine consensus.Engine
 }
@@ -65,6 +67,7 @@ func (b *BlockGen) SetCoinbase(addr common.Address) {
 	}
 	b.header.Coinbase = addr
 	b.gasPool = NewGasPool(b.header.GasLimit)
+	b.bal = bal.NewConstructionBlockAccessList()
 }
 
 // SetExtra sets the extra data field of the generated block.
@@ -99,7 +102,7 @@ func (b *BlockGen) Difficulty() *big.Int {
 func (b *BlockGen) SetParentBeaconRoot(root common.Hash) {
 	b.header.ParentBeaconRoot = &root
 	blockContext := NewEVMBlockContext(b.header, b.cm, &b.header.Coinbase)
-	ProcessBeaconBlockRoot(root, vm.NewEVM(blockContext, b.statedb, b.cm.config, vm.Config{}))
+	ProcessBeaconBlockRoot(root, vm.NewEVM(blockContext, b.statedb, b.cm.config, vm.Config{}), b.bal)
 }
 
 // addTx adds a transaction to the generated block. If no coinbase has
@@ -118,7 +121,7 @@ func (b *BlockGen) addTx(bc *BlockChain, vmConfig vm.Config, tx *types.Transacti
 		evm          = vm.NewEVM(blockContext, b.statedb, b.cm.config, vmConfig)
 	)
 	b.statedb.SetTxContext(tx.Hash(), len(b.txs), uint32(len(b.txs)+1))
-	receipt, err := ApplyTransaction(evm, b.gasPool, b.statedb, b.header, tx)
+	receipt, bal, err := ApplyTransaction(evm, b.gasPool, b.statedb, b.header, tx)
 	if err != nil {
 		panic(err)
 	}
@@ -134,6 +137,7 @@ func (b *BlockGen) addTx(bc *BlockChain, vmConfig vm.Config, tx *types.Transacti
 	if b.header.BlobGasUsed != nil {
 		*b.header.BlobGasUsed += receipt.BlobGasUsed
 	}
+	b.bal.Merge(bal)
 }
 
 // AddTx adds a transaction to the generated block. If no coinbase has
@@ -304,10 +308,11 @@ func (b *BlockGen) OffsetTime(seconds int64) {
 
 // ConsensusLayerRequests returns the EIP-7685 requests which have accumulated so far.
 func (b *BlockGen) ConsensusLayerRequests() [][]byte {
-	return b.collectRequests(true)
+	requests, _ := b.collectRequests(true)
+	return requests
 }
 
-func (b *BlockGen) collectRequests(readonly bool) (requests [][]byte) {
+func (b *BlockGen) collectRequests(readonly bool) (requests [][]byte, bal *bal.ConstructionBlockAccessList) {
 	statedb := b.statedb
 	if readonly {
 		// The system contracts clear themselves on a system-initiated read.
@@ -323,11 +328,11 @@ func (b *BlockGen) collectRequests(readonly bool) (requests [][]byte) {
 	blockContext := NewEVMBlockContext(b.header, b.cm, &b.header.Coinbase)
 	evm := vm.NewEVM(blockContext, statedb, b.cm.config, vm.Config{})
 
-	requests, err := PostExecution(context.Background(), b.cm.config, b.header.Number, b.header.Time, blockLogs, evm, uint32(len(b.txs)+1))
+	requests, bal, err := PostExecution(context.Background(), b.cm.config, b.header.Number, b.header.Time, blockLogs, evm, uint32(len(b.txs)+1))
 	if err != nil {
 		panic(fmt.Sprintf("failed to run post-execution: %v", err))
 	}
-	return requests
+	return requests, bal
 }
 
 // GenerateChain creates a chain of n blocks. The first block's
@@ -386,7 +391,7 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 			blockContext := NewEVMBlockContext(b.header, cm, &b.header.Coinbase)
 			blockContext.Random = &common.Hash{} // enable post-merge instruction set
 			evm := vm.NewEVM(blockContext, statedb, cm.config, vm.Config{})
-			ProcessParentBlockHash(b.header.ParentHash, evm)
+			ProcessParentBlockHash(b.header.ParentHash, evm, b.bal)
 		}
 
 		// Execute any user modifications to the block
@@ -394,11 +399,12 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 			gen(i, b)
 		}
 
-		requests := b.collectRequests(false)
+		requests, bal := b.collectRequests(false)
 		if requests != nil {
 			reqHash := types.CalcRequestsHash(requests)
 			b.header.RequestsHash = &reqHash
 		}
+		b.bal.Merge(bal)
 
 		body := types.Body{
 			Transactions: b.txs,
@@ -414,8 +420,11 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 				body.Withdrawals = make([]*types.Withdrawal, 0)
 			}
 		}
+		// Apply the consensus-specific post-transaction changes
+		b.engine.Finalize(cm, b.header, statedb, &body, uint32(len(b.txs)+1), b.bal)
+
 		// Assemble the block for delivery.
-		block := AssembleBlock(b.engine, cm, b.header, statedb, &body, b.receipts)
+		block := AssembleBlock(cm, b.header, statedb, &body, b.receipts, b.bal)
 
 		// Write state changes to db
 		root, err := statedb.Commit(b.header.Number.Uint64(), config.IsEIP158(b.header.Number), config.IsCancun(b.header.Number, b.header.Time))
diff --git a/core/state_processor.go b/core/state_processor.go
index 13466b7815..eec5be9ff8 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -27,6 +27,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/internal/telemetry"
@@ -81,13 +82,16 @@ func (p *StateProcessor) Process(ctx context.Context, block *types.Block, stated
 		misc.ApplyDAOHardFork(tracingStateDB)
 	}
 	var (
-		context = NewEVMBlockContext(header, p.chain, nil)
-		signer  = types.MakeSigner(config, header.Number, header.Time)
-		evm     = vm.NewEVM(context, tracingStateDB, config, cfg)
+		context         = NewEVMBlockContext(header, p.chain, nil)
+		signer          = types.MakeSigner(config, header.Number, header.Time)
+		evm             = vm.NewEVM(context, tracingStateDB, config, cfg)
+		blockAccessList = bal.NewConstructionBlockAccessList()
 	)
 	defer evm.Release()
+
 	// Run the pre-execution system calls
-	PreExecution(ctx, block.BeaconRoot(), block.ParentHash(), config, evm, block.Number(), block.Time())
+	blockAccessList.Merge(PreExecution(ctx, block.BeaconRoot(), block.ParentHash(), config, evm, block.Number(), block.Time()))
+
 	// Iterate over and process the individual transactions
 	for i, tx := range block.Transactions() {
 		msg, err := TransactionToMessage(tx, signer, header.BaseFee)
@@ -99,76 +103,89 @@ func (p *StateProcessor) Process(ctx context.Context, block *types.Block, stated
 			telemetry.StringAttribute("tx.hash", tx.Hash().Hex()),
 			telemetry.Int64Attribute("tx.index", int64(i)),
 		)
-
-		receipt, err := ApplyTransactionWithEVM(msg, gp, statedb, blockNumber, blockHash, context.Time, tx, evm)
+		receipt, bal, err := ApplyTransactionWithEVM(msg, gp, statedb, blockNumber, blockHash, context.Time, tx, evm)
 		if err != nil {
 			spanEnd(&err)
 			return nil, fmt.Errorf("could not apply tx %d [%v]: %w", i, tx.Hash().Hex(), err)
 		}
 		receipts = append(receipts, receipt)
 		allLogs = append(allLogs, receipt.Logs...)
+		blockAccessList.Merge(bal)
 		spanEnd(nil)
 	}
-	requests, err := PostExecution(ctx, config, block.Number(), block.Time(), allLogs, evm, uint32(len(block.Transactions())+1))
+	requests, bal, err := PostExecution(ctx, config, block.Number(), block.Time(), allLogs, evm, uint32(len(block.Transactions())+1))
 	if err != nil {
 		return nil, err
 	}
+	blockAccessList.Merge(bal)
+
 	// Finalize the block, applying any consensus engine specific extras (e.g. block rewards)
-	p.chain.Engine().Finalize(p.chain, header, tracingStateDB, block.Body())
+	//
+	// TODO(rjl493456442) integrate it into the PostExecution.
+	p.chain.Engine().Finalize(p.chain, header, tracingStateDB, block.Body(), uint32(len(block.Transactions())+1), blockAccessList)
 
 	return &ProcessResult{
 		Receipts: receipts,
 		Requests: requests,
 		Logs:     allLogs,
 		GasUsed:  gp.Used(),
+		Bal:      blockAccessList,
 	}, nil
 }
 
 // PreExecution processes pre-execution system calls.
-func PreExecution(ctx context.Context, beaconRoot *common.Hash, parent common.Hash, config *params.ChainConfig, evm *vm.EVM, number *big.Int, time uint64) {
+func PreExecution(ctx context.Context, beaconRoot *common.Hash, parent common.Hash, config *params.ChainConfig, evm *vm.EVM, number *big.Int, time uint64) *bal.ConstructionBlockAccessList {
 	_, _, spanEnd := telemetry.StartSpan(ctx, "core.preExecution")
 	defer spanEnd(nil)
 
+	var blockAccessList *bal.ConstructionBlockAccessList
+	if config.IsAmsterdam(number, time) {
+		blockAccessList = bal.NewConstructionBlockAccessList()
+	}
 	// EIP-4788
 	if beaconRoot != nil {
-		ProcessBeaconBlockRoot(*beaconRoot, evm)
+		ProcessBeaconBlockRoot(*beaconRoot, evm, blockAccessList)
 	}
 	// EIP-2935
 	if config.IsPrague(number, time) || config.IsUBT(number, time) {
-		ProcessParentBlockHash(parent, evm)
+		ProcessParentBlockHash(parent, evm, blockAccessList)
 	}
+	return blockAccessList
 }
 
 // PostExecution processes post-execution system calls when Prague is enabled.
 // If Prague is not activated, it returns null requests to differentiate from
 // empty requests.
-func PostExecution(ctx context.Context, config *params.ChainConfig, number *big.Int, time uint64, allLogs []*types.Log, evm *vm.EVM, blockAccessIndex uint32) (requests [][]byte, err error) {
+func PostExecution(ctx context.Context, config *params.ChainConfig, number *big.Int, time uint64, allLogs []*types.Log, evm *vm.EVM, blockAccessIndex uint32) (requests [][]byte, blockAccessList *bal.ConstructionBlockAccessList, err error) {
 	_, _, spanEnd := telemetry.StartSpan(ctx, "core.postExecution")
 	defer spanEnd(&err)
 
+	if config.IsAmsterdam(number, time) {
+		blockAccessList = bal.NewConstructionBlockAccessList()
+	}
 	// Read requests if Prague is enabled.
 	if config.IsPrague(number, time) {
 		requests = [][]byte{}
 		// EIP-6110
 		if err := ParseDepositLogs(&requests, allLogs, config); err != nil {
-			return nil, fmt.Errorf("failed to parse deposit logs: %w", err)
+			return nil, nil, fmt.Errorf("failed to parse deposit logs: %w", err)
 		}
 		// EIP-7002
-		if err := ProcessWithdrawalQueue(&requests, evm, blockAccessIndex); err != nil {
-			return nil, fmt.Errorf("failed to process withdrawal queue: %w", err)
+		if err := ProcessWithdrawalQueue(&requests, evm, blockAccessIndex, blockAccessList); err != nil {
+			return nil, nil, fmt.Errorf("failed to process withdrawal queue: %w", err)
 		}
 		// EIP-7251
-		if err := ProcessConsolidationQueue(&requests, evm, blockAccessIndex); err != nil {
-			return nil, fmt.Errorf("failed to process consolidation queue: %w", err)
+		if err := ProcessConsolidationQueue(&requests, evm, blockAccessIndex, blockAccessList); err != nil {
+			return nil, nil, fmt.Errorf("failed to process consolidation queue: %w", err)
 		}
 	}
-	return requests, nil
+	return requests, blockAccessList, nil
 }
 
 // ApplyTransactionWithEVM attempts to apply a transaction to the given state database
 // and uses the input parameters for its environment similar to ApplyTransaction. However,
 // this method takes an already created EVM instance as input.
-func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB, blockNumber *big.Int, blockHash common.Hash, blockTime uint64, tx *types.Transaction, evm *vm.EVM) (receipt *types.Receipt, err error) {
+func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB, blockNumber *big.Int, blockHash common.Hash, blockTime uint64, tx *types.Transaction, evm *vm.EVM) (receipt *types.Receipt, bal *bal.ConstructionBlockAccessList, err error) {
 	if hooks := evm.Config.Tracer; hooks != nil {
 		if hooks.OnTxStart != nil {
 			hooks.OnTxStart(evm.GetVMContext(), tx, msg.From)
@@ -180,12 +197,12 @@ func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB,
 	// Apply the transaction to the current state (included in the env).
 	result, err := ApplyMessage(evm, msg, gp)
 	if err != nil {
-		return nil, err
+		return nil, nil, err
 	}
 	// Update the state with pending changes.
 	var root []byte
 	if evm.ChainConfig().IsByzantium(blockNumber) {
-		evm.StateDB.Finalise(true)
+		bal = evm.StateDB.Finalise(true)
 	} else {
 		root = statedb.IntermediateRoot(evm.ChainConfig().IsEIP158(blockNumber)).Bytes()
 	}
@@ -194,7 +211,7 @@ func ApplyTransactionWithEVM(msg *Message, gp *GasPool, statedb *state.StateDB,
 	if statedb.Database().Type().Is(state.TypeUBT) {
 		statedb.AccessEvents().Merge(evm.AccessEvents)
 	}
-	return MakeReceipt(evm, result, statedb, blockNumber, blockHash, blockTime, tx, gp.CumulativeUsed(), root), nil
+	return MakeReceipt(evm, result, statedb, blockNumber, blockHash, blockTime, tx, gp.CumulativeUsed(), root), bal, nil
 }
 
 // MakeReceipt generates the receipt object for a transaction given its execution result.
@@ -239,10 +256,10 @@ func MakeReceipt(evm *vm.EVM, result *ExecutionResult, statedb *state.StateDB, b
 // and uses the input parameters for its environment. It returns the receipt
 // for the transaction and an error if the transaction failed,
 // indicating the block was invalid.
-func ApplyTransaction(evm *vm.EVM, gp *GasPool, statedb *state.StateDB, header *types.Header, tx *types.Transaction) (*types.Receipt, error) {
+func ApplyTransaction(evm *vm.EVM, gp *GasPool, statedb *state.StateDB, header *types.Header, tx *types.Transaction) (*types.Receipt, *bal.ConstructionBlockAccessList, error) {
 	msg, err := TransactionToMessage(tx, types.MakeSigner(evm.ChainConfig(), header.Number, header.Time), header.BaseFee)
 	if err != nil {
-		return nil, err
+		return nil, nil, err
 	}
 	// Create a new context to be used in the EVM environment
 	return ApplyTransactionWithEVM(msg, gp, statedb, header.Number, header.Hash(), header.Time, tx, evm)
@@ -250,7 +267,7 @@ func ApplyTransaction(evm *vm.EVM, gp *GasPool, statedb *state.StateDB, header *
 
 // ProcessBeaconBlockRoot applies the EIP-4788 system call to the beacon block root
 // contract. This method is exported to be used in tests.
-func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM) {
+func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM, blockAccessList *bal.ConstructionBlockAccessList) {
 	if tracer := evm.Config.Tracer; tracer != nil {
 		onSystemCallStart(tracer, evm.GetVMContext())
 		if tracer.OnSystemCallEnd != nil {
@@ -273,12 +290,12 @@ func ProcessBeaconBlockRoot(beaconRoot common.Hash, evm *vm.EVM) {
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	evm.StateDB.Finalise(true)
+	blockAccessList.Merge(evm.StateDB.Finalise(true))
 }
 
 // ProcessParentBlockHash stores the parent block hash in the history storage contract
 // as per EIP-2935/7709.
-func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM) {
+func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM, blockAccessList *bal.ConstructionBlockAccessList) {
 	if tracer := evm.Config.Tracer; tracer != nil {
 		onSystemCallStart(tracer, evm.GetVMContext())
 		if tracer.OnSystemCallEnd != nil {
@@ -304,22 +321,22 @@ func ProcessParentBlockHash(prevHash common.Hash, evm *vm.EVM) {
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	evm.StateDB.Finalise(true)
+	blockAccessList.Merge(evm.StateDB.Finalise(true))
 }
 
 // ProcessWithdrawalQueue calls the EIP-7002 withdrawal queue contract.
 // It returns the opaque request data returned by the contract.
-func ProcessWithdrawalQueue(requests *[][]byte, evm *vm.EVM, blockAccessIndex uint32) error {
-	return processRequestsSystemCall(requests, evm, 0x01, params.WithdrawalQueueAddress, blockAccessIndex)
+func ProcessWithdrawalQueue(requests *[][]byte, evm *vm.EVM, blockAccessIndex uint32, blockAccessList *bal.ConstructionBlockAccessList) error {
+	return processRequestsSystemCall(requests, evm, 0x01, params.WithdrawalQueueAddress, blockAccessIndex, blockAccessList)
 }
 
 // ProcessConsolidationQueue calls the EIP-7251 consolidation queue contract.
 // It returns the opaque request data returned by the contract.
-func ProcessConsolidationQueue(requests *[][]byte, evm *vm.EVM, blockAccessIndex uint32) error {
-	return processRequestsSystemCall(requests, evm, 0x02, params.ConsolidationQueueAddress, blockAccessIndex)
+func ProcessConsolidationQueue(requests *[][]byte, evm *vm.EVM, blockAccessIndex uint32, blockAccessList *bal.ConstructionBlockAccessList) error {
+	return processRequestsSystemCall(requests, evm, 0x02, params.ConsolidationQueueAddress, blockAccessIndex, blockAccessList)
 }
 
-func processRequestsSystemCall(requests *[][]byte, evm *vm.EVM, requestType byte, addr common.Address, blockAccessIndex uint32) error {
+func processRequestsSystemCall(requests *[][]byte, evm *vm.EVM, requestType byte, addr common.Address, blockAccessIndex uint32, blockAccessList *bal.ConstructionBlockAccessList) error {
 	if tracer := evm.Config.Tracer; tracer != nil {
 		onSystemCallStart(tracer, evm.GetVMContext())
 		if tracer.OnSystemCallEnd != nil {
@@ -341,7 +358,7 @@ func processRequestsSystemCall(requests *[][]byte, evm *vm.EVM, requestType byte
 	if evm.StateDB.AccessEvents() != nil {
 		evm.StateDB.AccessEvents().Merge(evm.AccessEvents)
 	}
-	evm.StateDB.Finalise(true)
+	bal := evm.StateDB.Finalise(true)
 	if err != nil {
 		return fmt.Errorf("system call failed to execute: %v", err)
 	}
@@ -353,6 +370,7 @@ func processRequestsSystemCall(requests *[][]byte, evm *vm.EVM, requestType byte
 	requestsData[0] = requestType
 	copy(requestsData[1:], ret)
 	*requests = append(*requests, requestsData)
+	blockAccessList.Merge(bal)
 	return nil
 }
 
@@ -387,8 +405,19 @@ func onSystemCallStart(tracer *tracing.Hooks, ctx *tracing.VMContext) {
 
 // AssembleBlock finalizes the state and assembles the block with provided
 // body and receipts.
-func AssembleBlock(engine consensus.Engine, chain consensus.ChainHeaderReader, header *types.Header, state *state.StateDB, body *types.Body, receipts []*types.Receipt) *types.Block {
-	engine.Finalize(chain, header, state, body)
+func AssembleBlock(chain consensus.ChainHeaderReader, header *types.Header, state *state.StateDB, body *types.Body, receipts []*types.Receipt, blockAccessList *bal.ConstructionBlockAccessList) *types.Block {
+	var bal *bal.BlockAccessList
+	if chain.Config().IsAmsterdam(header.Number, header.Time) {
+		bal = blockAccessList.ToEncodingObj()
+	}
 	header.Root = state.IntermediateRoot(chain.Config().IsEIP158(header.Number))
-	return types.NewBlock(header, body, receipts, trie.NewStackTrie(nil))
+	if bal != nil {
+		balHash := bal.Hash()
+		header.BlockAccessListHash = &balHash
+	}
+	block := types.NewBlock(header, body, receipts, trie.NewStackTrie(nil))
+	if bal != nil {
+		block = block.WithAccessListUnsafe(bal)
+	}
+	return block
 }
diff --git a/core/types.go b/core/types.go
index 87bbfcff58..4b99191771 100644
--- a/core/types.go
+++ b/core/types.go
@@ -22,6 +22,7 @@ import (
 
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 )
 
@@ -58,4 +59,5 @@ type ProcessResult struct {
 	Requests [][]byte
 	Logs     []*types.Log
 	GasUsed  uint64
+	Bal      *bal.ConstructionBlockAccessList
 }
diff --git a/core/types/bal/bal.go b/core/types/bal/bal.go
index 9cbc1faeb9..2eb5fe93cd 100644
--- a/core/types/bal/bal.go
+++ b/core/types/bal/bal.go
@@ -138,10 +138,62 @@ func (b *ConstructionBlockAccessList) BalanceChange(txIdx uint32, address common
 
 // PrettyPrint returns a human-readable representation of the access list
 func (b *ConstructionBlockAccessList) PrettyPrint() string {
-	enc := b.toEncodingObj()
+	enc := b.ToEncodingObj()
 	return enc.PrettyPrint()
 }
 
+// Merge applies other on top of the local block access list. For colliding
+// entries (a (slot, txIdx) write or a txIdx-keyed balance/nonce/code change),
+// the value from other wins, matching the semantics of applying the local
+// effects first and then other's. Storage reads are unioned; any slot
+// written by either side is dropped from StorageReads.
+//
+// Typically each list covers its own tx index, so txIdx-level collisions are
+// not expected; the exception is pre/post-transition system calls, which
+// share a single tx index. In that case callers must pass block-accessList
+// in order strictly.
+//
+// other is referenced (not deep copied), after the call both lists share
+// inner maps and other must not be mutated.
+func (b *ConstructionBlockAccessList) Merge(other *ConstructionBlockAccessList) {
+	if other == nil {
+		return
+	}
+	for addr, otherAcc := range other.Accounts {
+		acc, ok := b.Accounts[addr]
+		if !ok {
+			b.Accounts[addr] = otherAcc
+			continue
+		}
+		for key, writes := range otherAcc.StorageWrites {
+			existing, ok := acc.StorageWrites[key]
+			if !ok {
+				acc.StorageWrites[key] = writes
+			} else {
+				for txIdx, value := range writes {
+					existing[txIdx] = value
+				}
+			}
+			delete(acc.StorageReads, key)
+		}
+		for key := range otherAcc.StorageReads {
+			if _, ok := acc.StorageWrites[key]; ok {
+				continue
+			}
+			acc.StorageReads[key] = struct{}{}
+		}
+		for txIdx, balance := range otherAcc.BalanceChanges {
+			acc.BalanceChanges[txIdx] = balance
+		}
+		for txIdx, nonce := range otherAcc.NonceChanges {
+			acc.NonceChanges[txIdx] = nonce
+		}
+		for txIdx, code := range otherAcc.CodeChange {
+			acc.CodeChange[txIdx] = code
+		}
+	}
+}
+
 // Copy returns a deep copy of the access list.
 func (b *ConstructionBlockAccessList) Copy() *ConstructionBlockAccessList {
 	res := NewConstructionBlockAccessList()
diff --git a/core/types/bal/bal_encoding.go b/core/types/bal/bal_encoding.go
index 03f97f3809..ff36612eb0 100644
--- a/core/types/bal/bal_encoding.go
+++ b/core/types/bal/bal_encoding.go
@@ -78,14 +78,14 @@ func (e *BlockAccessList) DecodeRLP(s *rlp.Stream) error {
 // Validate returns an error if the contents of the access list are not ordered
 // according to the spec or any code changes are contained which exceed protocol
 // max code size.
-func (e *BlockAccessList) Validate(rules params.Rules) error {
+func (e *BlockAccessList) Validate() error {
 	if !slices.IsSortedFunc(*e, func(a, b AccountAccess) int {
 		return bytes.Compare(a.Address[:], b.Address[:])
 	}) {
 		return errors.New("block access list accounts not in lexicographic order")
 	}
 	for _, entry := range *e {
-		if err := entry.validate(rules); err != nil {
+		if err := entry.validate(); err != nil {
 			return err
 		}
 	}
@@ -159,7 +159,7 @@ type AccountAccess struct {
 // validate converts the account accesses out of encoding format.
 // If any of the keys in the encoding object are not ordered according to the
 // spec, an error is returned.
-func (e *AccountAccess) validate(rules params.Rules) error {
+func (e *AccountAccess) validate() error {
 	// Check the storage write slots are sorted in order
 	if !slices.IsSortedFunc(e.StorageWrites, func(a, b encodingSlotWrites) int {
 		return a.Slot.Cmp(b.Slot)
@@ -200,14 +200,7 @@ func (e *AccountAccess) validate(rules params.Rules) error {
 		return errors.New("code changes not in ascending order by tx index")
 	}
 	for _, change := range e.CodeChanges {
-		var sizeLimit int
-		switch {
-		case rules.IsAmsterdam:
-			sizeLimit = params.MaxCodeSizeAmsterdam
-		default:
-			sizeLimit = params.MaxCodeSize
-		}
-		if len(change.Code) > sizeLimit {
+		if len(change.Code) > params.MaxCodeSizeAmsterdam {
 			return errors.New("code change contained oversized code")
 		}
 	}
@@ -257,7 +250,7 @@ func (e *AccountAccess) Copy() AccountAccess {
 
 // EncodeRLP returns the RLP-encoded access list
 func (b *ConstructionBlockAccessList) EncodeRLP(wr io.Writer) error {
-	return b.toEncodingObj().EncodeRLP(wr)
+	return b.ToEncodingObj().EncodeRLP(wr)
 }
 
 var _ rlp.Encoder = &ConstructionBlockAccessList{}
@@ -340,9 +333,9 @@ func (a *ConstructionAccountAccess) toEncodingObj(addr common.Address) AccountAc
 	return res
 }
 
-// toEncodingObj returns an instance of the access list expressed as the type
+// ToEncodingObj returns an instance of the access list expressed as the type
 // which is used as input for the encoding/decoding.
-func (b *ConstructionBlockAccessList) toEncodingObj() *BlockAccessList {
+func (b *ConstructionBlockAccessList) ToEncodingObj() *BlockAccessList {
 	var addresses []common.Address
 	for addr := range b.Accounts {
 		addresses = append(addresses, addr)
diff --git a/core/types/bal/bal_test.go b/core/types/bal/bal_test.go
index 32a0292f2e..4bd705034b 100644
--- a/core/types/bal/bal_test.go
+++ b/core/types/bal/bal_test.go
@@ -25,7 +25,6 @@ import (
 
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/internal/testrand"
-	"github.com/ethereum/go-ethereum/params"
 	"github.com/ethereum/go-ethereum/rlp"
 	"github.com/holiman/uint256"
 )
@@ -98,14 +97,65 @@ func TestBALEncoding(t *testing.T) {
 	if err := dec.DecodeRLP(rlp.NewStream(bytes.NewReader(buf.Bytes()), 0)); err != nil {
 		t.Fatalf("decoding failed: %v\n", err)
 	}
-	if dec.Hash() != bal.toEncodingObj().Hash() {
+	if dec.Hash() != bal.ToEncodingObj().Hash() {
 		t.Fatalf("encoded block hash doesn't match decoded")
 	}
-	if !reflect.DeepEqual(bal.toEncodingObj(), &dec) {
+	if !reflect.DeepEqual(bal.ToEncodingObj(), &dec) {
 		t.Fatal("decoded BAL doesn't match")
 	}
 }
 
+func TestConstructionBALMerge(t *testing.T) {
+	var (
+		addrA = common.BytesToAddress([]byte{0xAA})
+		addrB = common.BytesToAddress([]byte{0xBB})
+		slot1 = common.BytesToHash([]byte{0x01})
+		slot2 = common.BytesToHash([]byte{0x02})
+		slot3 = common.BytesToHash([]byte{0x03})
+	)
+	a := NewConstructionBlockAccessList()
+	a.StorageWrite(1, addrA, slot1, common.BytesToHash([]byte{0x11}))
+	a.StorageRead(addrA, slot2) // demoted by other's write below
+	a.BalanceChange(1, addrA, uint256.NewInt(100))
+	a.NonceChange(addrA, 1, 7)
+
+	b := NewConstructionBlockAccessList()
+	b.StorageWrite(2, addrA, slot1, common.BytesToHash([]byte{0x22})) // same slot, disjoint txIdx
+	b.StorageWrite(2, addrA, slot2, common.BytesToHash([]byte{0x33}))
+	b.StorageRead(addrA, slot3)
+	b.BalanceChange(2, addrA, uint256.NewInt(200))
+	b.NonceChange(addrA, 2, 8)
+	b.CodeChange(addrB, 2, []byte{0xde, 0xad}) // account only in other
+
+	a.Merge(b)
+
+	accA := a.Accounts[addrA]
+	wantWrites := map[common.Hash]map[uint32]common.Hash{
+		slot1: {1: common.BytesToHash([]byte{0x11}), 2: common.BytesToHash([]byte{0x22})},
+		slot2: {2: common.BytesToHash([]byte{0x33})},
+	}
+	if !reflect.DeepEqual(accA.StorageWrites, wantWrites) {
+		t.Fatalf("storage writes mismatch: got %v, want %v", accA.StorageWrites, wantWrites)
+	}
+	wantReads := map[common.Hash]struct{}{slot3: {}}
+	if !reflect.DeepEqual(accA.StorageReads, wantReads) {
+		t.Fatalf("storage reads mismatch: got %v, want %v", accA.StorageReads, wantReads)
+	}
+	if accA.BalanceChanges[1].Uint64() != 100 || accA.BalanceChanges[2].Uint64() != 200 {
+		t.Fatalf("balance changes mismatch: %v", accA.BalanceChanges)
+	}
+	if accA.NonceChanges[1] != 7 || accA.NonceChanges[2] != 8 {
+		t.Fatalf("nonce changes mismatch: %v", accA.NonceChanges)
+	}
+	accB, ok := a.Accounts[addrB]
+	if !ok {
+		t.Fatal("account only present in other was not adopted")
+	}
+	if !bytes.Equal(accB.CodeChange[2], []byte{0xde, 0xad}) {
+		t.Fatalf("code change for adopted account missing: %x", accB.CodeChange[2])
+	}
+}
+
 func makeTestAccountAccess(sort bool) AccountAccess {
 	var (
 		storageWrites []encodingSlotWrites
@@ -234,7 +284,7 @@ func TestBlockAccessListCopy(t *testing.T) {
 func TestBlockAccessListValidation(t *testing.T) {
 	// Validate the block access list after RLP decoding
 	enc := makeTestBAL(true)
-	if err := enc.Validate(params.Rules{}); err != nil {
+	if err := enc.Validate(); err != nil {
 		t.Fatalf("Unexpected validation error: %v", err)
 	}
 	var buf bytes.Buffer
@@ -246,14 +296,14 @@ func TestBlockAccessListValidation(t *testing.T) {
 	if err := dec.DecodeRLP(rlp.NewStream(bytes.NewReader(buf.Bytes()), 0)); err != nil {
 		t.Fatalf("Unexpected RLP-decode error: %v", err)
 	}
-	if err := dec.Validate(params.Rules{}); err != nil {
+	if err := dec.Validate(); err != nil {
 		t.Fatalf("Unexpected validation error: %v", err)
 	}
 
 	// Validate the derived block access list
 	cBAL := makeTestConstructionBAL()
-	listB := cBAL.toEncodingObj()
-	if err := listB.Validate(params.Rules{}); err != nil {
+	listB := cBAL.ToEncodingObj()
+	if err := listB.Validate(); err != nil {
 		t.Fatalf("Unexpected validation error: %v", err)
 	}
 }
diff --git a/eth/tracers/api.go b/eth/tracers/api.go
index 0df02388b3..88132b4b63 100644
--- a/eth/tracers/api.go
+++ b/eth/tracers/api.go
@@ -1018,7 +1018,7 @@ func (api *API) traceTx(ctx context.Context, tx *types.Transaction, message *cor
 	// Call Prepare to clear out the statedb access list
 	statedb.SetTxContext(txctx.TxHash, txctx.TxIndex, uint32(txctx.TxIndex+1))
 
-	_, err = core.ApplyTransactionWithEVM(message, core.NewGasPool(message.GasLimit), statedb, vmctx.BlockNumber, txctx.BlockHash, vmctx.Time, tx, evm)
+	_, _, err = core.ApplyTransactionWithEVM(message, core.NewGasPool(message.GasLimit), statedb, vmctx.BlockNumber, txctx.BlockHash, vmctx.Time, tx, evm)
 	if err != nil {
 		return nil, fmt.Errorf("tracing failed: %w", err)
 	}
diff --git a/eth/tracers/internal/tracetest/selfdestruct_state_test.go b/eth/tracers/internal/tracetest/selfdestruct_state_test.go
index 692c5eb775..39067e8efc 100644
--- a/eth/tracers/internal/tracetest/selfdestruct_state_test.go
+++ b/eth/tracers/internal/tracetest/selfdestruct_state_test.go
@@ -620,7 +620,7 @@ func TestSelfdestructStateTracer(t *testing.T) {
 			}
 			context := core.NewEVMBlockContext(block.Header(), blockchain, nil)
 			evm := vm.NewEVM(context, hookedState, tt.genesis.Config, vm.Config{Tracer: tracer.Hooks()})
-			_, err = core.ApplyTransactionWithEVM(msg, core.NewGasPool(msg.GasLimit), statedb, block.Number(), block.Hash(), block.Time(), tx, evm)
+			_, _, err = core.ApplyTransactionWithEVM(msg, core.NewGasPool(msg.GasLimit), statedb, block.Number(), block.Hash(), block.Time(), tx, evm)
 			if err != nil {
 				t.Fatalf("failed to execute transaction: %v", err)
 			}
diff --git a/internal/ethapi/simulate.go b/internal/ethapi/simulate.go
index fa2ff2c32b..8462194b1d 100644
--- a/internal/ethapi/simulate.go
+++ b/internal/ethapi/simulate.go
@@ -33,6 +33,7 @@ import (
 	"github.com/ethereum/go-ethereum/core"
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/internal/ethapi/override"
 	"github.com/ethereum/go-ethereum/params"
@@ -292,9 +293,10 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 		gp          = core.NewGasPool(blockContext.GasLimit)
 		blobGasUsed uint64
 
-		txes        = make([]*types.Transaction, len(block.Calls))
-		callResults = make([]simCallResult, len(block.Calls))
-		receipts    = make([]*types.Receipt, len(block.Calls))
+		txes            = make([]*types.Transaction, len(block.Calls))
+		callResults     = make([]simCallResult, len(block.Calls))
+		receipts        = make([]*types.Receipt, len(block.Calls))
+		blockAccessList = bal.NewConstructionBlockAccessList()
 
 		// Block hash will be repaired after execution.
 		tracer   = newTracer(sim.traceTransfers, blockContext.BlockNumber.Uint64(), blockContext.Time, common.Hash{}, common.Hash{}, 0)
@@ -313,13 +315,14 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 	}
 	evm := vm.NewEVM(blockContext, tracingStateDB, sim.chainConfig, *vmConfig)
 	defer evm.Release()
+
 	// It is possible to override precompiles with EVM bytecode, or
 	// move them to another address.
 	if precompiles != nil {
 		evm.SetPrecompiles(precompiles)
 	}
 	// Run pre-execution system calls
-	core.PreExecution(ctx, header.ParentBeaconRoot, header.ParentHash, sim.chainConfig, evm, header.Number, header.Time)
+	blockAccessList.Merge(core.PreExecution(ctx, header.ParentBeaconRoot, header.ParentHash, sim.chainConfig, evm, header.Number, header.Time))
 
 	var allLogs []*types.Log
 	for i, call := range block.Calls {
@@ -350,7 +353,7 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 		// Update the state with pending changes.
 		var root []byte
 		if sim.chainConfig.IsByzantium(blockContext.BlockNumber) {
-			tracingStateDB.Finalise(true)
+			blockAccessList.Merge(tracingStateDB.Finalise(true))
 		} else {
 			root = sim.state.IntermediateRoot(sim.chainConfig.IsEIP158(blockContext.BlockNumber)).Bytes()
 		}
@@ -391,7 +394,7 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 	}
 
 	// Process EIP-7685 requests
-	requests, err := core.PostExecution(ctx, sim.chainConfig, header.Number, header.Time, allLogs, evm, uint32(len(block.Calls)+1))
+	requests, bal, err := core.PostExecution(ctx, sim.chainConfig, header.Number, header.Time, allLogs, evm, uint32(len(block.Calls)+1))
 	if err != nil {
 		return nil, nil, nil, err
 	}
@@ -399,6 +402,7 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 		reqHash := types.CalcRequestsHash(requests)
 		header.RequestsHash = &reqHash
 	}
+	blockAccessList.Merge(bal)
 
 	blockBody := &types.Body{
 		Transactions: txes,
@@ -411,8 +415,11 @@ func (sim *simulator) processBlock(ctx context.Context, block *simBlock, header,
 	}
 	chainHeadReader := &simChainHeadReader{ctx, sim.b}
 
+	// Apply the consensus-specific post-transaction changes
+	sim.b.Engine().Finalize(chainHeadReader, header, sim.state, blockBody, uint32(len(block.Calls)+1), blockAccessList)
+
 	// Assemble the block
-	b := core.AssembleBlock(sim.b.Engine(), chainHeadReader, header, sim.state, blockBody, receipts)
+	b := core.AssembleBlock(chainHeadReader, header, sim.state, blockBody, receipts, blockAccessList)
 
 	repairLogs(callResults, b.Hash())
 	return b, callResults, senders, nil
diff --git a/miner/worker.go b/miner/worker.go
index 026bafc4e5..a92e75fc57 100644
--- a/miner/worker.go
+++ b/miner/worker.go
@@ -32,6 +32,7 @@ import (
 	"github.com/ethereum/go-ethereum/core/stateless"
 	"github.com/ethereum/go-ethereum/core/txpool"
 	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
 	"github.com/ethereum/go-ethereum/core/vm"
 	"github.com/ethereum/go-ethereum/internal/telemetry"
 	"github.com/ethereum/go-ethereum/log"
@@ -71,6 +72,7 @@ type environment struct {
 	receipts []*types.Receipt
 	sidecars []*types.BlobTxSidecar
 	blobs    int
+	bal      *bal.ConstructionBlockAccessList
 
 	witness *stateless.Witness
 }
@@ -208,7 +210,7 @@ func (miner *Miner) generateWork(ctx context.Context, genParam *generateParams,
 	}
 
 	// Collect consensus-layer requests if Prague is enabled.
-	requests, err := core.PostExecution(ctx, miner.chainConfig, work.header.Number, work.header.Time, allLogs, work.evm, uint32(work.tcount+1))
+	requests, bal, err := core.PostExecution(ctx, miner.chainConfig, work.header.Number, work.header.Time, allLogs, work.evm, uint32(work.tcount+1))
 	if err != nil {
 		return &newPayloadResult{err: err}
 	}
@@ -216,9 +218,14 @@ func (miner *Miner) generateWork(ctx context.Context, genParam *generateParams,
 		reqHash := types.CalcRequestsHash(requests)
 		work.header.RequestsHash = &reqHash
 	}
+	work.bal.Merge(bal)
+
+	// Apply the consensus-specific post-transaction changes
+	miner.engine.Finalize(miner.chain, work.header, work.state, &body, uint32(work.tcount+1), work.bal)
+
 	// Assemble the block for delivery.
 	_, _, assembleSpanEnd := telemetry.StartSpan(ctx, "miner.AssembleBlock")
-	block := core.AssembleBlock(miner.engine, miner.chain, work.header, work.state, &body, work.receipts)
+	block := core.AssembleBlock(miner.chain, work.header, work.state, &body, work.receipts, work.bal)
 	assembleSpanEnd(nil)
 
 	return &newPayloadResult{
@@ -318,7 +325,7 @@ func (miner *Miner) prepareWork(ctx context.Context, genParams *generateParams,
 		return nil, err
 	}
 	// Run pre-execution system calls
-	core.PreExecution(ctx, header.ParentBeaconRoot, header.ParentHash, miner.chainConfig, env.evm, header.Number, header.Time)
+	env.bal.Merge(core.PreExecution(ctx, header.ParentBeaconRoot, header.ParentHash, miner.chainConfig, env.evm, header.Number, header.Time))
 	return env, nil
 }
 
@@ -337,6 +344,7 @@ func (miner *Miner) makeEnv(parent *types.Header, header *types.Header, coinbase
 		}
 	}
 	state.StartPrefetcher("miner", bundle)
+
 	// Note the passed coinbase may be different with header.Coinbase.
 	return &environment{
 		signer:   types.MakeSigner(miner.chainConfig, header.Number, header.Time),
@@ -345,6 +353,7 @@ func (miner *Miner) makeEnv(parent *types.Header, header *types.Header, coinbase
 		coinbase: coinbase,
 		gasPool:  core.NewGasPool(header.GasLimit),
 		header:   header,
+		bal:      bal.NewConstructionBlockAccessList(),
 		witness:  state.Witness(),
 		evm:      vm.NewEVM(core.NewEVMBlockContext(header, miner.chain, &coinbase), state, miner.chainConfig, vm.Config{}),
 	}, nil
@@ -356,7 +365,7 @@ func (miner *Miner) commitTransaction(ctx context.Context, env *environment, tx
 	if tx.Type() == types.BlobTxType {
 		return miner.commitBlobTransaction(env, tx)
 	}
-	receipt, err := miner.applyTransaction(env, tx)
+	receipt, bal, err := miner.applyTransaction(env, tx)
 	if err != nil {
 		return err
 	}
@@ -364,6 +373,7 @@ func (miner *Miner) commitTransaction(ctx context.Context, env *environment, tx
 	env.receipts = append(env.receipts, receipt)
 	env.size += tx.Size()
 	env.tcount++
+	env.bal.Merge(bal)
 	return nil
 }
 
@@ -380,7 +390,7 @@ func (miner *Miner) commitBlobTransaction(env *environment, tx *types.Transactio
 	if env.blobs+len(sc.Blobs) > maxBlobs {
 		return errors.New("max data blobs reached")
 	}
-	receipt, err := miner.applyTransaction(env, tx)
+	receipt, bal, err := miner.applyTransaction(env, tx)
 	if err != nil {
 		return err
 	}
@@ -392,23 +402,24 @@ func (miner *Miner) commitBlobTransaction(env *environment, tx *types.Transactio
 	env.size += txNoBlob.Size()
 	*env.header.BlobGasUsed += receipt.BlobGasUsed
 	env.tcount++
+	env.bal.Merge(bal)
 	return nil
 }
 
 // applyTransaction runs the transaction. If execution fails, state and gas pool are reverted.
-func (miner *Miner) applyTransaction(env *environment, tx *types.Transaction) (*types.Receipt, error) {
+func (miner *Miner) applyTransaction(env *environment, tx *types.Transaction) (*types.Receipt, *bal.ConstructionBlockAccessList, error) {
 	var (
 		snap = env.state.Snapshot()
 		gp   = env.gasPool.Snapshot()
 	)
-	receipt, err := core.ApplyTransaction(env.evm, env.gasPool, env.state, env.header, tx)
+	receipt, bal, err := core.ApplyTransaction(env.evm, env.gasPool, env.state, env.header, tx)
 	if err != nil {
 		env.state.RevertToSnapshot(snap)
 		env.gasPool.Set(gp)
-		return nil, err
+		return nil, nil, err
 	}
 	env.header.GasUsed = env.gasPool.Used()
-	return receipt, nil
+	return receipt, bal, nil
 }
 
 func (miner *Miner) commitTransactions(ctx context.Context, env *environment, plainTxs, blobTxs *transactionsByPriceAndNonce, interrupt *atomic.Int32) error {