diff --git a/contracts/samples/SimpleAccount.sol b/contracts/samples/SimpleAccount.sol
index 6c1a1982..10f5d12b 100644
--- a/contracts/samples/SimpleAccount.sol
+++ b/contracts/samples/SimpleAccount.sol
@@ -61,12 +61,19 @@ contract SimpleAccount is BaseAccount, TokenCallbackHandler, UUPSUpgradeable, In
 
     /**
      * execute a sequence of transactions
+     * @dev to reduce gas consumption for trivial case (no value), use a zero-length array to mean zero value
      */
-    function executeBatch(address[] calldata dest, bytes[] calldata func) external {
+    function executeBatch(address[] calldata dest, uint256[] calldata value, bytes[] calldata func) external {
         _requireFromEntryPointOrOwner();
-        require(dest.length == func.length, "wrong array lengths");
-        for (uint256 i = 0; i < dest.length; i++) {
-            _call(dest[i], 0, func[i]);
+        require(dest.length == func.length && (value.length == 0 || value.length == func.length), "wrong array lengths");
+        if (value.length == 0) {
+            for (uint256 i = 0; i < dest.length; i++) {
+                _call(dest[i], 0, func[i]);
+            }
+        } else {
+            for (uint256 i = 0; i < dest.length; i++) {
+                _call(dest[i], value[i], func[i]);
+            }
         }
     }
 
diff --git a/reports/gas-checker.txt b/reports/gas-checker.txt
index 17dea2e6..a9cb9e9f 100644
--- a/reports/gas-checker.txt
+++ b/reports/gas-checker.txt
@@ -12,28 +12,28 @@
 ║                                │       │               │     (delta for │        (compared to ║
 ║                                │       │               │    one UserOp) │     account.exec()) ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple                         │     1 │         81901 │                │                     ║
+║ simple                         │     1 │         81867 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple - diff from previous    │     2 │               │          44212 │               15198 ║
+║ simple - diff from previous    │     2 │               │          44166 │               15152 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple                         │    10 │        479854 │                │                     ║
+║ simple                         │    10 │        479598 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple - diff from previous    │    11 │               │          44236 │               15222 ║
+║ simple - diff from previous    │    11 │               │          44226 │               15212 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster               │     1 │         88172 │                │                     ║
+║ simple paymaster               │     1 │         88150 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster with diff     │     2 │               │          43165 │               14151 ║
+║ simple paymaster with diff     │     2 │               │          43167 │               14153 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster               │    10 │        476994 │                │                     ║
+║ simple paymaster               │    10 │        476858 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ simple paymaster with diff     │    11 │               │          43260 │               14246 ║
+║ simple paymaster with diff     │    11 │               │          43166 │               14152 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx 5k                      │     1 │        182958 │                │                     ║
+║ big tx 5k                      │     1 │        182936 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx - diff from previous    │     2 │               │         144723 │               19463 ║
+║ big tx - diff from previous    │     2 │               │         144665 │               19405 ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx 5k                      │    10 │       1485438 │                │                     ║
+║ big tx 5k                      │    10 │       1485218 │                │                     ║
 ╟────────────────────────────────┼───────┼───────────────┼────────────────┼─────────────────────╢
-║ big tx - diff from previous    │    11 │               │         144712 │               19452 ║
+║ big tx - diff from previous    │    11 │               │         144750 │               19490 ║
 ╚════════════════════════════════╧═══════╧═══════════════╧════════════════╧═════════════════════╝
 
diff --git a/test/deposit-paymaster.test.ts b/test/deposit-paymaster.test.ts
index 6f7f3788..9b745aad 100644
--- a/test/deposit-paymaster.test.ts
+++ b/test/deposit-paymaster.test.ts
@@ -63,7 +63,7 @@ describe.skip('DepositPaymaster', () => {
       const paymasterWithdraw = await paymaster.populateTransaction.withdrawTokensTo(token.address, AddressZero, 1).then(tx => tx.data!)
 
       await expect(
-        account.executeBatch([paymaster.address, paymaster.address], [paymasterUnlock, paymasterWithdraw])
+        account.executeBatch([paymaster.address, paymaster.address], [], [paymasterUnlock, paymasterWithdraw])
       ).to.be.revertedWith('DepositPaymaster: must unlockTokenDeposit')
     })
     it('should succeed to withdraw after unlock', async () => {
diff --git a/test/simple-wallet.test.ts b/test/simple-wallet.test.ts
index 1a57054d..3ce2a42b 100644
--- a/test/simple-wallet.test.ts
+++ b/test/simple-wallet.test.ts
@@ -6,6 +6,8 @@ import {
   SimpleAccount,
   SimpleAccountFactory__factory,
   SimpleAccount__factory,
+  TestCounter,
+  TestCounter__factory,
   TestUtil,
   TestUtil__factory
 } from '../typechain'
@@ -56,6 +58,46 @@ describe('SimpleAccount', function () {
     expect(await testUtil.packUserOp(op)).to.equal(packed)
   })
 
+  describe('#executeBatch', () => {
+    let account: SimpleAccount
+    let counter: TestCounter
+    before(async () => {
+      ({ proxy: account } = await createAccount(ethersSigner, await ethersSigner.getAddress(), entryPoint))
+      counter = await new TestCounter__factory(ethersSigner).deploy()
+    })
+
+    it('should allow zero value array', async () => {
+      const counterJustEmit = await counter.populateTransaction.justemit().then(tx => tx.data!)
+      const rcpt = await account.executeBatch(
+        [counter.address, counter.address],
+        [],
+        [counterJustEmit, counterJustEmit]
+      ).then(async t => await t.wait())
+      const targetLogs = await counter.queryFilter(counter.filters.CalledFrom(), rcpt.blockHash)
+      expect(targetLogs.length).to.eq(2)
+    })
+
+    it('should allow transfer value', async () => {
+      const counterJustEmit = await counter.populateTransaction.justemit().then(tx => tx.data!)
+      const target = createAddress()
+      await ethersSigner.sendTransaction({ from: accounts[0], to: account.address, value: parseEther('2') })
+      const rcpt = await account.executeBatch(
+        [target, counter.address],
+        [ONE_ETH, 0],
+        ['0x', counterJustEmit]
+      ).then(async t => await t.wait())
+      expect(await ethers.provider.getBalance(target)).to.equal(ONE_ETH)
+      const targetLogs = await counter.queryFilter(counter.filters.CalledFrom(), rcpt.blockHash)
+      expect(targetLogs.length).to.eq(1)
+    })
+
+    it('should fail with wrong array length', async () => {
+      const counterJustEmit = await counter.populateTransaction.justemit().then(tx => tx.data!)
+      await expect(account.executeBatch([counter.address, counter.address], [0], [counterJustEmit, counterJustEmit]))
+        .to.be.revertedWith('wrong array lengths')
+    })
+  })
+
   describe('#validateUserOp', () => {
     let account: SimpleAccount
     let userOp: UserOperation