diff --git a/specs/opcode/54SLOAD_55SSTORE.md b/specs/opcode/54SLOAD_55SSTORE.md
index 02cf50e2b..24deba2e3 100644
--- a/specs/opcode/54SLOAD_55SSTORE.md
+++ b/specs/opcode/54SLOAD_55SSTORE.md
@@ -23,12 +23,12 @@
        - 2 stack operations
        - 1 storage reads
        - 1 access_list write
-     - `SSTORE`: +11
+     - `SSTORE`: +10
        - 4 call_context read
        - 2 stack operations
        - 2 storage reads/writes
        - 1 access_list write
-       - 2 gas_refund reads/writes
+       - 1 gas_refund reads/writes
    - stack_pointer
      - `SLOAD`: remains the same
      - `SSTORE`: -2
@@ -79,7 +79,7 @@
        - `value` is pushed on top of the stack
      - storage: The 32 bytes of `value` are read from storage at `key`
      - access_list: Write as `true` for `key`
-   - `SSTORE`: 11 busmapping lookups
+   - `SSTORE`: 10 busmapping lookups
      - call_context:
        - `tx_id`: Read the `tx_id` for this tx.
        - `rw_counter_end_of_reversion`: Read the `rw_counter_end` if this tx get reverted.
@@ -93,7 +93,6 @@
        - The 32 bytes of new `value` are written to storage at `key`
      - access_list: Write as `true` for `key`
      - gas_refund:
-       - Read the accumulated gas_refund for this tx
        - Write the new accumulated gas_refund for this tx
 
 ## Exceptions
diff --git a/src/zkevm_specs/evm/execution/storage.py b/src/zkevm_specs/evm/execution/storage.py
index 4253449be..42492e6bc 100644
--- a/src/zkevm_specs/evm/execution/storage.py
+++ b/src/zkevm_specs/evm/execution/storage.py
@@ -66,23 +66,23 @@ def sstore(instruction: Instruction):
         tx_id, callee_address, storage_key, is_persistent, rw_counter_end_of_reversion
     )
 
-    gas_refund = instruction.tx_refund_read(tx_id)
+    gas_refund, gas_refund_prev = instruction.tx_refund_write_with_reversion(tx_id, is_persistent, rw_counter_end_of_reversion)
+    new_gas_refund = gas_refund_prev
     if current_value != new_value:
         if original_value == current_value:
             if original_value != 0 and new_value == 0:
-                gas_refund = gas_refund + SSTORE_CLEARS_SCHEDULE
+                new_gas_refund = new_gas_refund + SSTORE_CLEARS_SCHEDULE
         else:
             if original_value != 0:
                 if current_value == 0:
-                    gas_refund = gas_refund - SSTORE_CLEARS_SCHEDULE
+                    new_gas_refund = new_gas_refund - SSTORE_CLEARS_SCHEDULE
                 if new_value == 0:
-                    gas_refund = gas_refund + SSTORE_CLEARS_SCHEDULE
+                    new_gas_refund = new_gas_refund + SSTORE_CLEARS_SCHEDULE
             if original_value == new_value:
                 if original_value == 0:
-                    gas_refund = gas_refund + SSTORE_SET_GAS - SLOAD_GAS
+                    new_gas_refund = new_gas_refund + SSTORE_SET_GAS - SLOAD_GAS
                 else:
-                    gas_refund = gas_refund + SSTORE_RESET_GAS - SLOAD_GAS
-    new_gas_refund, _ = instruction.tx_refund_write_with_reversion(tx_id, is_persistent, rw_counter_end_of_reversion)
+                    new_gas_refund = new_gas_refund + SSTORE_RESET_GAS - SLOAD_GAS
     instruction.constrain_equal(gas_refund, new_gas_refund)
 
     # TODO: Use intrinsic gas (EIP 2028, 2930)
@@ -101,7 +101,7 @@ def sstore(instruction: Instruction):
 
     instruction.step_state_transition_in_same_context(
         opcode,
-        rw_counter=Transition.delta(11),
+        rw_counter=Transition.delta(10),
         program_counter=Transition.delta(1),
         stack_pointer=Transition.delta(2),
         state_write_counter=Transition.delta(3),
diff --git a/tests/evm/test_sstore.py b/tests/evm/test_sstore.py
index 11c73981e..7b6de1276 100644
--- a/tests/evm/test_sstore.py
+++ b/tests/evm/test_sstore.py
@@ -142,7 +142,7 @@ def test_sstore(
                     1,
                     CallContextFieldTag.RwCounterEndOfReversion,
                     0,
-                    0 if result else 16,
+                    0 if result else 15,
                     0,
                     0,
                     0,
@@ -198,15 +198,14 @@ def test_sstore(
                     0,
                     0,
                 ),
-                (10, RW.Read, RWTableTag.TxRefund, tx.id, 0, 0, old_gas_refund, 0, 0, 0),
-                (11, RW.Write, RWTableTag.TxRefund, tx.id, 0, 0, gas_refund, old_gas_refund, 0, 0),
+                (10, RW.Write, RWTableTag.TxRefund, tx.id, 0, 0, gas_refund, old_gas_refund, 0, 0),
             ]
             + (
                 []
                 if result
                 else [
                     (
-                        14,
+                        13,
                         RW.Write,
                         RWTableTag.TxRefund,
                         tx.id,
@@ -218,7 +217,7 @@ def test_sstore(
                         0,
                     ),
                     (
-                        15,
+                        14,
                         RW.Write,
                         RWTableTag.TxAccessListAccountStorage,
                         tx.id,
@@ -230,7 +229,7 @@ def test_sstore(
                         0,
                     ),
                     (
-                        16,
+                        15,
                         RW.Write,
                         RWTableTag.AccountStorage,
                         tx.callee_address,
@@ -264,7 +263,7 @@ def test_sstore(
             ),
             StepState(
                 execution_state=ExecutionState.STOP if result else ExecutionState.REVERT,
-                rw_counter=12,
+                rw_counter=11,
                 call_id=1,
                 is_root=True,
                 is_create=False,