diff --git a/core/types/block.go b/core/types/block.go
index 92f75c64cba2..aedb34824d69 100644
--- a/core/types/block.go
+++ b/core/types/block.go
@@ -18,7 +18,6 @@
 package types
 
 import (
-	"bytes"
 	"encoding/binary"
 	"fmt"
 	"io"
@@ -27,6 +26,7 @@ import (
 	"sync/atomic"
 	"time"
 
+	"github.com/ethereum/go-ethereum/accounts/abi"
 	"github.com/ethereum/go-ethereum/common"
 	"github.com/ethereum/go-ethereum/common/hexutil"
 	"github.com/ethereum/go-ethereum/crypto"
@@ -466,34 +466,43 @@ func HeaderParentHashFromRLP(header []byte) common.Hash {
 	return common.BytesToHash(parentHash)
 }
 
-// CHANGE(taiko): calc withdrawals root by hashing deposits with keccak256.
+var (
+	ethDepositsType, _ = abi.NewType("tuple[]", "[]TaikoData.EthDeposit", []abi.ArgumentMarshaling{
+		{Name: "recipient", Type: "address"},
+		{Name: "amount", Type: "uint96"},
+		{Name: "id", Type: "uint64"},
+	})
+	ethDepositsArgs = abi.Arguments{{Name: "EthDeposit", Type: ethDepositsType}}
+)
+
+type ethDeposit struct {
+	Recipient common.Address
+	Amount    *big.Int
+	Id        uint64
+}
+
+// CHANGE(taiko): calc withdrawals root by abi.encode deposits with keccak256.
 // Golang equivalent to this solidity function:
-// function hashDeposits(TaikoData.EthDeposit[] memory deposits) internal pure returns (bytes32) {
-// bytes memory buffer;
 //
-//	 for (uint256 i = 0; i < deposits.length; i++) {
-//		  buffer = abi.encodePacked(buffer, deposits[i].recipient, deposits[i].amount);
-//	 }
-//
-//	 return keccak256(buffer);
-//	 }
+//	function hashEthDeposits(TaikoData.EthDeposit[] memory deposits) internal pure returns (bytes32) {
+//		return keccak256(abi.encode(deposits));
+//	}
 func CalcWithdrawalsRootTaiko(withdrawals []*Withdrawal) common.Hash {
-	// only process withdrawals/deposits of 8 minimum
+	// only process withdrawals/deposits of `TaikoConfig.minEthDepositsPerBlock` minimum.
 	if len(withdrawals) == 0 {
-		return EmptyCodeHash // a known keccak256 hash of the empty payload bytes.
+		return common.HexToHash("0x569e75fc77c1a856f6daaf9e69d8a9566ca34aa47f9133711ce065a571af0cfd") // a known keccak256 hash of zero withdrawal.
 	}
 
-	var b []byte
-
+	var deposits []ethDeposit
 	for _, withdrawal := range withdrawals {
-		// uint96 solidity type needs us to make 12 length byte slice and put
-		// the uint64 into the last 8 bytes. solidity is also bigendian by
-		// default so we need to be specific.
-		amountBytes := make([]byte, 12)
-		binary.BigEndian.PutUint64(amountBytes[4:], withdrawal.Amount)
-
-		b = bytes.Join([][]byte{b, withdrawal.Address.Bytes(), amountBytes}, nil)
+		deposits = append(deposits, ethDeposit{
+			Recipient: withdrawal.Address,
+			Amount:    new(big.Int).SetUint64(withdrawal.Amount),
+			Id:        withdrawal.Index,
+		})
 	}
 
+	b, _ := ethDepositsArgs.Pack(deposits)
+
 	return crypto.Keccak256Hash(b)
 }
diff --git a/core/types/block_test.go b/core/types/block_test.go
index c6d525ad4e4b..c196b487d06d 100644
--- a/core/types/block_test.go
+++ b/core/types/block_test.go
@@ -344,8 +344,8 @@ func TestRlpDecodeParentHash(t *testing.T) {
 	}
 }
 
-// change(TAIKO): test
-func Test_CalcWithdrawalsRootTaiko(t *testing.T) {
+// CHANGE(taiko): test `CalcWithdrawalsRootTaiko`
+func TestCalcWithdrawalsRootTaiko(t *testing.T) {
 	tests := []struct {
 		name        string
 		withdrawals []*Withdrawal
@@ -354,7 +354,7 @@ func Test_CalcWithdrawalsRootTaiko(t *testing.T) {
 		{
 			"empty",
 			nil,
-			EmptyCodeHash,
+			common.HexToHash("0x569e75fc77c1a856f6daaf9e69d8a9566ca34aa47f9133711ce065a571af0cfd"),
 		},
 		{
 			"withWithdrawals",
@@ -362,37 +362,45 @@ func Test_CalcWithdrawalsRootTaiko(t *testing.T) {
 				{
 					Address: common.HexToAddress("0xa9bcF99f5eb19277f48b71F9b14f5960AEA58a89"),
 					Amount:  1000000000000000000,
+					Index:   0,
 				},
 				{
 					Address: common.HexToAddress("0x200708D76eB1B69761c23821809d53F65049939e"),
 					Amount:  2000000000000000000,
+					Index:   1,
 				},
 				{
 					Address: common.HexToAddress("0x300C9b60E19634e12FC6D68B7FEa7bFB26c2E419"),
 					Amount:  3000000000000000000,
+					Index:   2,
 				},
 				{
 					Address: common.HexToAddress("0x400147C0Eb43D8D71b2B03037bB7B31f8f78EF5F"),
 					Amount:  4000000000000000000,
+					Index:   3,
 				},
 				{
 					Address: common.HexToAddress("0x50081b12838240B1bA02b3177153Bca678a86078"),
 					Amount:  5000000000000000000,
+					Index:   4,
 				},
 				{
 					Address: common.HexToAddress("0x430c9b60e19634e12FC6d68B7fEa7bFB26c2e419"),
 					Amount:  6000000000000000000,
+					Index:   5,
 				},
 				{
 					Address: common.HexToAddress("0x520147C0eB43d8D71b2b03037bB7b31f8F78EF5f"),
 					Amount:  7000000000000000000,
+					Index:   6,
 				},
 				{
 					Address: common.HexToAddress("0x61081B12838240B1Ba02b3177153BcA678a86078"),
 					Amount:  8000000000000000000,
+					Index:   7,
 				},
 			},
-			common.HexToHash("0x8117066d69ff650d78f0d7383a10cc802c2b8c0eedd932d70994252e2438c636"),
+			common.HexToHash("0x60386add6a400d9b23968e1239bd600d22d2eea4709246895c0e5d8f5ae49dc3"),
 		},
 	}