diff --git a/src/merkle/simple_smt/mod.rs b/src/merkle/simple_smt/mod.rs
index e6e11d1..6fc59fe 100644
--- a/src/merkle/simple_smt/mod.rs
+++ b/src/merkle/simple_smt/mod.rs
@@ -87,19 +87,20 @@ impl SimpleSmt {
             return Err(MerkleError::InvalidNumEntries(max, entries.len()));
         }
 
-        // append leaves to the tree returning an error if a duplicate entry for the same key
-        // is found
-        let mut empty_entries = BTreeSet::new();
+        // This being a sparse data structure, the EMPTY_WORD is not assigned to the `BTreeMap`, so
+        // entries with the empty value need additional tracking.
+        let mut key_set_to_zero = BTreeSet::new();
+
         for (key, value) in entries {
             let old_value = tree.update_leaf(key, value)?;
-            if old_value != Self::EMPTY_VALUE || empty_entries.contains(&key) {
-                return Err(MerkleError::DuplicateValuesForIndex(key));
-            }
-            // if we've processed an empty entry, add the key to the set of empty entry keys, and
-            // if this key was already in the set, return an error
-            if value == Self::EMPTY_VALUE && !empty_entries.insert(key) {
+
+            if old_value != Self::EMPTY_VALUE || key_set_to_zero.contains(&key) {
                 return Err(MerkleError::DuplicateValuesForIndex(key));
             }
+
+            if value == Self::EMPTY_VALUE {
+                key_set_to_zero.insert(key);
+            };
         }
         Ok(tree)
     }
diff --git a/src/merkle/simple_smt/tests.rs b/src/merkle/simple_smt/tests.rs
index 5070d91..3fc9386 100644
--- a/src/merkle/simple_smt/tests.rs
+++ b/src/merkle/simple_smt/tests.rs
@@ -229,22 +229,31 @@ fn small_tree_opening_is_consistent() {
 }
 
 #[test]
-fn fail_on_duplicates() {
-    let entries = [(1_u64, int_to_leaf(1)), (5, int_to_leaf(2)), (1_u64, int_to_leaf(3))];
-    let smt = SimpleSmt::with_leaves(64, entries);
-    assert!(smt.is_err());
+fn test_simplesmt_fail_on_duplicates() {
+    let values = [
+        // same key, same value
+        (int_to_leaf(1), int_to_leaf(1)),
+        // same key, different values
+        (int_to_leaf(1), int_to_leaf(2)),
+        // same key, set to zero
+        (EMPTY_WORD, int_to_leaf(1)),
+        // same key, re-set to zero
+        (int_to_leaf(1), EMPTY_WORD),
+        // same key, set to zero twice
+        (EMPTY_WORD, EMPTY_WORD),
+    ];
 
-    let entries = [(1_u64, int_to_leaf(0)), (5, int_to_leaf(2)), (1_u64, int_to_leaf(0))];
-    let smt = SimpleSmt::with_leaves(64, entries);
-    assert!(smt.is_err());
+    for (first, second) in values.iter() {
+        // consecutive
+        let entries = [(1, *first), (1, *second)];
+        let smt = SimpleSmt::with_leaves(64, entries);
+        assert_eq!(smt.unwrap_err(), MerkleError::DuplicateValuesForIndex(1));
 
-    let entries = [(1_u64, int_to_leaf(0)), (5, int_to_leaf(2)), (1_u64, int_to_leaf(1))];
-    let smt = SimpleSmt::with_leaves(64, entries);
-    assert!(smt.is_err());
-
-    let entries = [(1_u64, int_to_leaf(1)), (5, int_to_leaf(2)), (1_u64, int_to_leaf(0))];
-    let smt = SimpleSmt::with_leaves(64, entries);
-    assert!(smt.is_err());
+        // not consecutive
+        let entries = [(1, *first), (5, int_to_leaf(5)), (1, *second)];
+        let smt = SimpleSmt::with_leaves(64, entries);
+        assert_eq!(smt.unwrap_err(), MerkleError::DuplicateValuesForIndex(1));
+    }
 }
 
 #[test]