diff --git a/core/state/reader_eip_7928.go b/core/state/reader_eip_7928.go
new file mode 100644
index 000000000000..ff315ac5eb6e
--- /dev/null
+++ b/core/state/reader_eip_7928.go
@@ -0,0 +1,247 @@
+// Copyright 2026 The go-ethereum Authors
+// This file is part of the go-ethereum library.
+//
+// The go-ethereum library is free software: you can redistribute it and/or modify
+// it under the terms of the GNU Lesser General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// The go-ethereum library is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+// GNU Lesser General Public License for more details.
+//
+// You should have received a copy of the GNU Lesser General Public License
+// along with the go-ethereum library. If not, see <http://www.gnu.org/licenses/>.
+
+package state
+
+import (
+	"sync"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/core/types/bal"
+)
+
+// The EIP27928 reader utilizes a hierarchical architecture to optimize state
+// access during block execution:
+//
+// - Base layer: The reader is initialized with the pre-transition state root,
+//   providing the access of the state.
+//
+// - Prefetching Layer: This base reader is wrapped by newPrefetchStateReader.
+//   Using an Access List hint, it asynchronously fetches required state data
+//   in the background, minimizing I/O blocking during transaction processing.
+//
+// - Execution Layer: To support parallel transaction execution within the EIP
+//   7928 context, readers are wrapped in ReaderWithBlockLevelAccessList.
+//   This layer provides a "unified view" by merging the pre-transition state
+//   with mutated states from preceding transactions in the block.
+//
+// - Tracking Layer: Finally, the readerTracker wraps the execution reader to
+//   capture all state reads made during a specific transaction. These individual
+//   reads are subsequently merged to construct a comprehensive access list
+//   for the entire block.
+//
+// The architecture can be illustrated by the diagram below:
+//
+//   ┌──────────────┴──────────────┐    ┌──────────────┴──────────────┐
+//   │ ReaderWithBlockLevelAL      │    │ ReaderWithBlockLevelAL      │
+//   │ (Pre-state + Mutations)     │    │ (Pre-state + Mutations)     │
+//   └──────────────┬──────────────┘    └──────────────┬──────────────┘
+//                  │                                  │
+//                  └────────────────┬─────────────────┘
+//                                   │
+//                    ┌──────────────┴──────────────┐
+//                    │    newPrefetchStateReader   │ (Async I/O)
+//                    │  (Access List Hint driven)  │
+//                    └──────────────┬──────────────┘
+//                                   │
+//                    ┌──────────────┴──────────────┐
+//                    │        Base Reader          │ (State Root)
+//                    │ (State & Contract Code)     │
+//                    └─────────────────────────────┘
+
+// Note: The block producer, which is responsible for generating the block
+// along with the block-level access list, does not maintain the internal
+// hierarchy (e.g., PrefetchStateReader or ReaderWithBlockLevelAL).
+// Instead, it directly utilizes the readerTracker, wrapped around the
+// base reader, to construct the access list.
+
+type fetchTask struct {
+	addr  common.Address
+	slots []common.Hash
+}
+
+func (t *fetchTask) weight() int { return 1 + len(t.slots) }
+
+type prefetchStateReader struct {
+	StateReader
+
+	tasks     []*fetchTask
+	nThreads  int
+	done      chan struct{}
+	term      chan struct{}
+	closeOnce sync.Once
+}
+
+// nolint:unused
+func newPrefetchStateReader(reader StateReader, accessList map[common.Address][]common.Hash, nThreads int) *prefetchStateReader {
+	tasks := make([]*fetchTask, 0, len(accessList))
+	for addr, slots := range accessList {
+		tasks = append(tasks, &fetchTask{
+			addr:  addr,
+			slots: slots,
+		})
+	}
+	return newPrefetchStateReaderInternal(reader, tasks, nThreads)
+}
+
+func newPrefetchStateReaderInternal(reader StateReader, tasks []*fetchTask, nThreads int) *prefetchStateReader {
+	r := &prefetchStateReader{
+		StateReader: reader,
+		tasks:       tasks,
+		nThreads:    nThreads,
+		done:        make(chan struct{}),
+		term:        make(chan struct{}),
+	}
+	go r.prefetch()
+	return r
+}
+
+func (r *prefetchStateReader) Close() {
+	r.closeOnce.Do(func() {
+		close(r.term)
+		<-r.done
+	})
+}
+
+func (r *prefetchStateReader) Wait() error {
+	select {
+	case <-r.term:
+		return nil
+	case <-r.done:
+		return nil
+	}
+}
+
+func (r *prefetchStateReader) prefetch() {
+	defer close(r.done)
+
+	if len(r.tasks) == 0 {
+		return
+	}
+	var total int
+	for _, t := range r.tasks {
+		total += t.weight()
+	}
+	var (
+		wg   sync.WaitGroup
+		unit = (total + r.nThreads - 1) / r.nThreads // round-up the per worker unit
+	)
+	for i := 0; i < r.nThreads; i++ {
+		start := i * unit
+		if start >= total {
+			break
+		}
+		limit := (i + 1) * unit
+		if i == r.nThreads-1 {
+			limit = total
+		}
+		// Schedule the worker for prefetching, the items on the range [start, limit)
+		// is exclusively assigned for this worker.
+		wg.Add(1)
+		go func(workerID, startW, endW int) {
+			r.process(startW, endW)
+			wg.Done()
+		}(i, start, limit)
+	}
+	wg.Wait()
+}
+
+func (r *prefetchStateReader) process(start, limit int) {
+	var total = 0
+	for _, t := range r.tasks {
+		tw := t.weight()
+		if total+tw > start {
+			s := 0
+			if start > total {
+				s = start - total
+			}
+			l := tw
+			if limit < total+tw {
+				l = limit - total
+			}
+			for j := s; j < l; j++ {
+				select {
+				case <-r.term:
+					return
+				default:
+					if j == 0 {
+						r.StateReader.Account(t.addr)
+					} else {
+						r.StateReader.Storage(t.addr, t.slots[j-1])
+					}
+				}
+			}
+		}
+		total += tw
+		if total >= limit {
+			return
+		}
+	}
+}
+
+// ReaderWithBlockLevelAccessList provides state access that reflects the
+// pre-transition state combined with the mutations made by transactions
+// prior to TxIndex.
+type ReaderWithBlockLevelAccessList struct {
+	Reader
+	AccessList *bal.ConstructionBlockAccessList
+	TxIndex    int
+}
+
+// NewReaderWithBlockLevelAccessList constructs a reader for accessing states
+// with the mutations made by transactions prior to txIndex.
+//
+// The txIndex refers to the call frame as such:
+// - 0 for pre‑execution system contract calls.
+// - 1 … n for transactions (in block order).
+// - n + 1 for post‑execution system contract calls.
+func NewReaderWithBlockLevelAccessList(base Reader, accessList *bal.ConstructionBlockAccessList, txIndex int) *ReaderWithBlockLevelAccessList {
+	return &ReaderWithBlockLevelAccessList{
+		Reader:     base,
+		AccessList: accessList,
+		TxIndex:    txIndex,
+	}
+}
+
+// Account implements Reader, returning the account with the specific address.
+func (r *ReaderWithBlockLevelAccessList) Account(addr common.Address) (*types.StateAccount, error) {
+	panic("implement me")
+}
+
+// Storage implements Reader, returning the storage slot with the specific
+// address and slot key.
+func (r *ReaderWithBlockLevelAccessList) Storage(addr common.Address, slot common.Hash) (common.Hash, error) {
+	panic("implement me")
+}
+
+// Has implements Reader, returning the flag indicating whether the contract
+// code with specified address and hash exists or not.
+func (r *ReaderWithBlockLevelAccessList) Has(addr common.Address, codeHash common.Hash) bool {
+	panic("implement me")
+}
+
+// Code implements Reader, returning the contract code with specified address
+// and hash.
+func (r *ReaderWithBlockLevelAccessList) Code(addr common.Address, codeHash common.Hash) ([]byte, error) {
+	panic("implement me")
+}
+
+// CodeSize implements Reader, returning the contract code size with specified
+// address and hash.
+func (r *ReaderWithBlockLevelAccessList) CodeSize(addr common.Address, codeHash common.Hash) (int, error) {
+	panic("implement me")
+}
diff --git a/core/state/reader_eip_7928_test.go b/core/state/reader_eip_7928_test.go
new file mode 100644
index 000000000000..b2d432258c39
--- /dev/null
+++ b/core/state/reader_eip_7928_test.go
@@ -0,0 +1,145 @@
+// Copyright 2026 The go-ethereum Authors
+// This file is part of the go-ethereum library.
+//
+// The go-ethereum library is free software: you can redistribute it and/or modify
+// it under the terms of the GNU Lesser General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// The go-ethereum library is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+// GNU Lesser General Public License for more details.
+//
+// You should have received a copy of the GNU Lesser General Public License
+// along with the go-ethereum library. If not, see <http://www.gnu.org/licenses/>.
+
+package state
+
+import (
+	"fmt"
+	"math/rand"
+	"sync"
+	"testing"
+
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/ethereum/go-ethereum/core/types"
+	"github.com/ethereum/go-ethereum/internal/testrand"
+)
+
+type countingStateReader struct {
+	accounts map[common.Address]int
+	storages map[common.Address]map[common.Hash]int
+	lock     sync.Mutex
+}
+
+func newRefStateReader() *countingStateReader {
+	return &countingStateReader{
+		accounts: make(map[common.Address]int),
+		storages: make(map[common.Address]map[common.Hash]int),
+	}
+}
+
+func (r *countingStateReader) validate(total int) error {
+	var sum int
+	for addr, n := range r.accounts {
+		if n != 1 {
+			return fmt.Errorf("duplicated account access: %x-%d", addr, n)
+		}
+		sum += 1
+
+		slots, exists := r.storages[addr]
+		if !exists {
+			continue
+		}
+		for key, n := range slots {
+			if n != 1 {
+				return fmt.Errorf("duplicated storage access: %x-%x-%d", addr, key, n)
+			}
+			sum += 1
+		}
+	}
+	for addr := range r.storages {
+		_, exists := r.accounts[addr]
+		if !exists {
+			return fmt.Errorf("dangling storage access: %x", addr)
+		}
+	}
+	if sum != total {
+		return fmt.Errorf("unexpected number of access, want: %d, got: %d", total, sum)
+	}
+	return nil
+}
+
+func (r *countingStateReader) Account(addr common.Address) (*types.StateAccount, error) {
+	r.lock.Lock()
+	defer r.lock.Unlock()
+
+	r.accounts[addr] += 1
+	return nil, nil
+}
+func (r *countingStateReader) Storage(addr common.Address, slot common.Hash) (common.Hash, error) {
+	r.lock.Lock()
+	defer r.lock.Unlock()
+
+	slots, exists := r.storages[addr]
+	if !exists {
+		slots = make(map[common.Hash]int)
+		r.storages[addr] = slots
+	}
+	slots[slot] += 1
+	return common.Hash{}, nil
+}
+
+func makeFetchTasks(n int) ([]*fetchTask, int) {
+	var (
+		total int
+		tasks []*fetchTask
+	)
+	for i := 0; i < n; i++ {
+		var slots []common.Hash
+		if rand.Intn(3) != 0 {
+			for j := 0; j < rand.Intn(100); j++ {
+				slots = append(slots, testrand.Hash())
+			}
+		}
+		tasks = append(tasks, &fetchTask{
+			addr:  testrand.Address(),
+			slots: slots,
+		})
+		total += len(slots) + 1
+	}
+	return tasks, total
+}
+
+func TestPrefetchReader(t *testing.T) {
+	type suite struct {
+		tasks   []*fetchTask
+		threads int
+		total   int
+	}
+	var suites []suite
+	for i := 0; i < 100; i++ {
+		tasks, total := makeFetchTasks(100)
+		suites = append(suites, suite{
+			tasks:   tasks,
+			threads: rand.Intn(30) + 1,
+			total:   total,
+		})
+	}
+	// num(tasks) < num(threads)
+	tasks, total := makeFetchTasks(1)
+	suites = append(suites, suite{
+		tasks:   tasks,
+		threads: 100,
+		total:   total,
+	})
+	for _, s := range suites {
+		r := newRefStateReader()
+		pr := newPrefetchStateReaderInternal(r, s.tasks, s.threads)
+		pr.Wait()
+		if err := r.validate(s.total); err != nil {
+			t.Fatal(err)
+		}
+	}
+}