@@ -331,6 +331,7 @@ func (s *StateDB) processL2Tx(exitTree *merkletree.MerkleTree, tx *common.PoolL2Tx) (*common.Idx, *common.Account, bool, error) {
 	var err error
 	// if tx.ToIdx==0, get toIdx by ToEthAddr or ToBJJ
 	if tx.ToIdx == common.Idx(0) && tx.AuxToIdx == common.Idx(0) {
+		// case when tx.Type== common.TxTypeTransferToEthAddr or common.TxTypeTransferToBJJ
 		tx.AuxToIdx, err = s.GetIdxByEthAddrBJJ(tx.ToEthAddr, tx.ToBJJ)
 		if err != nil {
 			log.Error(err)
@@ -390,7 +391,7 @@ tx.TokenID = acc.TokenID
 	}
 
 	switch tx.Type {
-	case common.TxTypeTransfer:
+	case common.TxTypeTransfer, common.TxTypeTransferToEthAddr, common.TxTypeTransferToBJJ:
 		// go to the MT account of sender and receiver, and update
 		// balance & nonce
 		err = s.applyTransfer(tx.Tx(), tx.AuxToIdx)

@@ -70,9 +70,9 @@ }
 
 // parsedSet contains the full Set of Instructions representing a full code
 type parsedSet struct {
-	// type         string
+	typ          setType
 	instructions []instruction
-	accounts     []string
+	users        []string
 }
 
 func (i instruction) String() string {
@@ -365,6 +365,12 @@ switch lit {
 		case "PoolTransfer":
 			c.typ = common.TxTypeTransfer
 			transferring = true
+		case "PoolTransferToEthAddr":
+			c.typ = common.TxTypeTransferToEthAddr
+			transferring = true
+		case "PoolTransferToBJJ":
+			c.typ = common.TxTypeTransferToBJJ
+			transferring = true
 		case "PoolExit":
 			c.typ = common.TxTypeExit
 		default:
@@ -493,22 +499,21 @@ // parse parses through reader
 func (p *parser) parse() (*parsedSet, error) {
 	ps := &parsedSet{}
 	i := 0 // lines will start counting at line 1
-	accounts := make(map[string]bool)
-	var setTypeOfSet setType
+	users := make(map[string]bool)
 	for {
 		i++
-		instruction, err := p.parseLine(setTypeOfSet)
+		instruction, err := p.parseLine(ps.typ)
 		if err == errof {
 			break
 		}
 		if err == setTypeLine {
-			if setTypeOfSet != "" {
-				return ps, fmt.Errorf("Line %d: Instruction of 'Type: %s' when there is already a previous instruction 'Type: %s' defined", i, instruction.typ, setTypeOfSet)
+			if ps.typ != "" {
+				return ps, fmt.Errorf("Line %d: Instruction of 'Type: %s' when there is already a previous instruction 'Type: %s' defined", i, instruction.typ, ps.typ)
 			}
 			if instruction.typ == "PoolL2" {
-				setTypeOfSet = setTypePoolL2
+				ps.typ = setTypePoolL2
 			} else if instruction.typ == "Blockchain" {
-				setTypeOfSet = setTypeBlockchain
+				ps.typ = setTypeBlockchain
 			} else {
 				log.Fatalf("Line %d: Invalid set type: '%s'. Valid set types: 'Blockchain', 'PoolL2'", i, instruction.typ)
 			}
@@ -528,18 +533,18 @@ }
 		if err != nil {
 			return ps, fmt.Errorf("Line %d: %s, err: %s", i, instruction.literal, err.Error())
 		}
-		if setTypeOfSet == "" {
+		if ps.typ == "" {
 			return ps, fmt.Errorf("Line %d: Set type not defined", i)
 		}
 		ps.instructions = append(ps.instructions, *instruction)
-		accounts[instruction.from] = true
-		if instruction.typ == common.TxTypeTransfer { // type: Transfer
-			accounts[instruction.to] = true
+		users[instruction.from] = true
+		if instruction.typ == common.TxTypeTransfer || instruction.typ == common.TxTypeTransferToEthAddr || instruction.typ == common.TxTypeTransferToBJJ { // type: Transfer
+			users[instruction.to] = true
 		}
 	}
-	for a := range accounts {
-		ps.accounts = append(ps.accounts, a)
+	for u := range users {
+		ps.users = append(ps.users, u)
 	}
-	sort.Strings(ps.accounts)
+	sort.Strings(ps.users)
 	return ps, nil
 }

@@ -60,7 +60,7 @@ parser := newParser(strings.NewReader(s))
 	instructions, err := parser.parse()
 	require.Nil(t, err)
 	assert.Equal(t, 25, len(instructions.instructions))
-	assert.Equal(t, 7, len(instructions.accounts))
+	assert.Equal(t, 7, len(instructions.users))
 
 	if debug {
 		fmt.Println(instructions)
@@ -94,7 +94,7 @@ parser := newParser(strings.NewReader(s))
 	instructions, err := parser.parse()
 	require.Nil(t, err)
 	assert.Equal(t, 5, len(instructions.instructions))
-	assert.Equal(t, 4, len(instructions.accounts))
+	assert.Equal(t, 4, len(instructions.users))
 
 	if debug {
 		fmt.Println(instructions)

@@ -176,4 +176,6 @@ PoolExit(1) A: 3
 PoolTransfer(1) A-B: 6 (1)
 PoolTransfer(1) B-C: 3 (1)
 PoolTransfer(1) A-C: 3 (1)
+PoolTransferToEthAddr(1) A-C: 3 (1)
+PoolTransferToBJJ(1) A-C: 3 (1)
 `

@@ -19,6 +19,6 @@
 	tc := NewContext(eth.RollupConstMaxL1UserTx)
 	_, err = tc.GenerateBlocks(SetBlockchain0)
 	assert.Nil(t, err)
-	_, err = tc.GenerateBlocks(SetPool0)
+	_, err = tc.GeneratePoolL2Txs(SetPool0)
 	assert.Nil(t, err)
 }

@@ -18,7 +18,7 @@
 // Context contains the data of the test
 type Context struct {
 	Instructions          []instruction
-	accountsNames         []string
+	userNames             []string
 	Users                 map[string]*User
 	lastRegisteredTokenID common.TokenID
 	l1CreatedAccounts     map[string]*Account
@@ -98,18 +98,21 @@ L2Tx        common.L2Tx
 }
 
 // GenerateBlocks returns an array of BlockData for a given set. It uses the
-// accounts (keys & nonces) of the Context.
+// users (keys & nonces) of the Context.
 func (tc *Context) GenerateBlocks(set string) ([]common.BlockData, error) {
 	parser := newParser(strings.NewReader(set))
 	parsedSet, err := parser.parse()
 	if err != nil {
 		return nil, err
+	}
+	if parsedSet.typ != setTypeBlockchain {
+		return nil, fmt.Errorf("Expected set type: %s, found: %s", setTypeBlockchain, parsedSet.typ)
 	}
 
 	tc.Instructions = parsedSet.instructions
-	tc.accountsNames = parsedSet.accounts
+	tc.userNames = parsedSet.users
 
-	tc.generateKeys(tc.accountsNames)
+	tc.generateKeys(tc.userNames)
 
 	var blocks []common.BlockData
 	for _, inst := range parsedSet.instructions {
@@ -418,39 +421,42 @@ return nil
 }
 
 // GeneratePoolL2Txs returns an array of common.PoolL2Tx from a given set. It
-// uses the accounts (keys & nonces) of the Context.
+// uses the users (keys) of the Context.
 func (tc *Context) GeneratePoolL2Txs(set string) ([]common.PoolL2Tx, error) {
 	parser := newParser(strings.NewReader(set))
 	parsedSet, err := parser.parse()
 	if err != nil {
 		return nil, err
 	}
+	if parsedSet.typ != setTypePoolL2 {
+		return nil, fmt.Errorf("Expected set type: %s, found: %s", setTypePoolL2, parsedSet.typ)
+	}
 
 	tc.Instructions = parsedSet.instructions
-	tc.accountsNames = parsedSet.accounts
+	tc.userNames = parsedSet.users
 
-	tc.generateKeys(tc.accountsNames)
+	tc.generateKeys(tc.userNames)
 
 	txs := []common.PoolL2Tx{}
 	for _, inst := range tc.Instructions {
 		switch inst.typ {
-		case common.TxTypeTransfer:
+		case common.TxTypeTransfer, common.TxTypeTransferToEthAddr, common.TxTypeTransferToBJJ:
 			if err := tc.checkIfAccountExists(inst.from, inst); err != nil {
 				log.Error(err)
 				return nil, fmt.Errorf("Line %d: %s", inst.lineNum, err.Error())
 			}
-			if err := tc.checkIfAccountExists(inst.to, inst); err != nil {
-				log.Error(err)
-				return nil, fmt.Errorf("Line %d: %s", inst.lineNum, err.Error())
+			if inst.typ == common.TxTypeTransfer {
+				// if TxTypeTransfer, need to exist the ToIdx account
+				if err := tc.checkIfAccountExists(inst.to, inst); err != nil {
+					log.Error(err)
+					return nil, fmt.Errorf("Line %d: %s", inst.lineNum, err.Error())
+				}
 			}
 			tc.Users[inst.from].Accounts[inst.tokenID].Nonce++
 			// if account of receiver does not exist, don't use
 			// ToIdx, and use only ToEthAddr & ToBJJ
 			tx := common.PoolL2Tx{
 				FromIdx:     tc.Users[inst.from].Accounts[inst.tokenID].Idx,
-				ToIdx:       tc.Users[inst.to].Accounts[inst.tokenID].Idx,
-				ToEthAddr:   tc.Users[inst.to].Addr,
-				ToBJJ:       tc.Users[inst.to].BJJ.Public(),
 				TokenID:     inst.tokenID,
 				Amount:      big.NewInt(int64(inst.amount)),
 				Fee:         common.FeeSelector(inst.fee),
@@ -459,7 +465,19 @@ State:       common.PoolL2TxStatePending,
 				Timestamp:   time.Now(),
 				RqToEthAddr: common.EmptyAddr,
 				RqToBJJ:     nil,
-				Type:        common.TxTypeTransfer,
+				Type:        inst.typ,
+			}
+			if tx.Type == common.TxTypeTransfer {
+				tx.ToIdx = tc.Users[inst.to].Accounts[inst.tokenID].Idx
+				tx.ToEthAddr = tc.Users[inst.to].Addr
+				tx.ToBJJ = tc.Users[inst.to].BJJ.Public()
+			} else if tx.Type == common.TxTypeTransferToEthAddr {
+				tx.ToIdx = common.Idx(0)
+				tx.ToEthAddr = tc.Users[inst.to].Addr
+			} else if tx.Type == common.TxTypeTransferToBJJ {
+				tx.ToIdx = common.Idx(0)
+				tx.ToEthAddr = common.FFAddr
+				tx.ToBJJ = tc.Users[inst.to].BJJ.Public()
 			}
 			nTx, err := common.NewPoolL2Tx(&tx)
 			if err != nil {
@@ -506,12 +524,12 @@
 	return txs, nil
 }
 
-// generateKeys generates BabyJubJub & Address keys for the given list of
-// account names in a deterministic way. This means, that for the same given
-// 'accNames' in a certain order, the keys will be always the same.
-func (tc *Context) generateKeys(accNames []string) {
-	for i := 1; i < len(accNames)+1; i++ {
-		if _, ok := tc.Users[accNames[i-1]]; ok {
+// generateKeys generates BabyJubJub & Address keys for the given list of user
+// names in a deterministic way. This means, that for the same given
+// 'userNames' in a certain order, the keys will be always the same.
+func (tc *Context) generateKeys(userNames []string) {
+	for i := 1; i < len(userNames)+1; i++ {
+		if _, ok := tc.Users[userNames[i-1]]; ok {
 			// account already created
 			continue
 		}
@@ -531,6 +549,6 @@ BJJ:      &sk,
 			Addr:     addr,
 			Accounts: make(map[common.TokenID]*Account),
 		}
-		tc.Users[accNames[i-1]] = &u
+		tc.Users[userNames[i-1]] = &u
 	}
 }

@@ -207,10 +207,12 @@ PoolTransfer(1) User0-User1: 15 (1)
 		PoolTransfer(3) User1-User0: 15 (1)
 		PoolTransfer(2) B-D: 3 (1)
 		PoolExit(1) A: 3
+		PoolTransferToEthAddr(1) A-B: 1 (1)
+		PoolTransferToBJJ(1) A-B: 1 (1)
 	`
 	poolL2Txs, err := tc.GeneratePoolL2Txs(set)
 	require.Nil(t, err)
-	assert.Equal(t, 9, len(poolL2Txs))
+	assert.Equal(t, 11, len(poolL2Txs))
 	assert.Equal(t, common.TxTypeTransfer, poolL2Txs[0].Type)
 	assert.Equal(t, common.TxTypeExit, poolL2Txs[8].Type)
 	assert.Equal(t, tc.Users["B"].Addr.Hex(), poolL2Txs[0].ToEthAddr.Hex())
@@ -221,6 +223,13 @@
 	assert.Equal(t, common.Nonce(1), poolL2Txs[0].Nonce)
 	assert.Equal(t, common.Nonce(2), poolL2Txs[3].Nonce)
 	assert.Equal(t, common.Nonce(3), poolL2Txs[8].Nonce)
+
+	assert.Equal(t, tc.Users["B"].Addr.Hex(), poolL2Txs[9].ToEthAddr.Hex())
+	assert.Nil(t, poolL2Txs[9].ToBJJ)
+	assert.Equal(t, common.TxTypeTransferToEthAddr, poolL2Txs[9].Type)
+	assert.Equal(t, common.FFAddr, poolL2Txs[10].ToEthAddr)
+	assert.Equal(t, tc.Users["B"].BJJ.Public().String(), poolL2Txs[10].ToBJJ.String())
+	assert.Equal(t, common.TxTypeTransferToBJJ, poolL2Txs[10].Type)
 
 	// load another set in the same Context
 	set = `
@@ -231,9 +240,37 @@ PoolTransfer(1) A-C: 3 (1)
 	`
 	poolL2Txs, err = tc.GeneratePoolL2Txs(set)
 	require.Nil(t, err)
-	assert.Equal(t, common.Nonce(4), poolL2Txs[0].Nonce)
+	assert.Equal(t, common.Nonce(6), poolL2Txs[0].Nonce)
 	assert.Equal(t, common.Nonce(2), poolL2Txs[1].Nonce)
-	assert.Equal(t, common.Nonce(5), poolL2Txs[2].Nonce)
+	assert.Equal(t, common.Nonce(7), poolL2Txs[2].Nonce)
+
+	// check that a PoolL2Tx can be done to a non existing ToIdx
+	set = `
+		Type: Blockchain
+		AddToken(1)
+		CreateAccountDeposit(1) A: 10
+		> batchL1
+		> batchL1
+		> block
+	`
+	tc = NewContext(eth.RollupConstMaxL1UserTx)
+	_, err = tc.GenerateBlocks(set)
+	require.Nil(t, err)
+	set = `
+		Type: PoolL2
+		PoolTransferToEthAddr(1) A-B: 3 (1)
+		PoolTransferToBJJ(1) A-C: 3 (1)
+	`
+	_, err = tc.GeneratePoolL2Txs(set)
+	require.Nil(t, err)
+	// expect error, as FromIdx=B is still not created for TokenID=1
+	set = `
+		Type: PoolL2
+		PoolTransferToEthAddr(1) B-A: 3 (1)
+		PoolTransferToBJJ(1) B-A: 3 (1)
+	`
+	_, err = tc.GeneratePoolL2Txs(set)
+	require.NotNil(t, err)
 }
 
 func TestGenerateErrors(t *testing.T) {