diff --git a/core/chain_makers.go b/core/chain_makers.go
index 58f84146946f2..7174a9ae5b8aa 100644
--- a/core/chain_makers.go
+++ b/core/chain_makers.go
@@ -355,41 +355,17 @@ func GenerateChain(config *params.ChainConfig, parent *types.Block, engine conse
 
 		var requests [][]byte
 		if config.Goat != nil {
-			var allLogs []*types.Log
+			var blockLogs []*types.Log
 			for _, r := range b.receipts {
-				allLogs = append(allLogs, r.Logs...)
-			}
-			// calculate the reward
-			burntFees := new(big.Int)
-			if b.header.BaseFee != nil && b.header.GasUsed > 0 {
-				gasUsed := new(big.Int).SetUint64(b.header.GasUsed)
-				burntFees.Mul(b.header.BaseFee, gasUsed)
-			}
-
-			if b.header.ExcessBlobGas != nil && b.header.BlobGasUsed != nil && *b.header.BlobGasUsed > 0 {
-				blobBaseFee := eip4844.CalcBlobFee(*b.header.ExcessBlobGas)
-				blobUsed := new(big.Int).SetUint64(*b.header.BlobGasUsed)
-				burntFees.Add(burntFees, blobUsed.Mul(blobUsed, blobBaseFee))
-			}
-
-			var gasFees = new(big.Int)
-			gasFees.Add(gasFees, burntFees)
-			for i, tx := range b.txs {
-				gasUsed := b.receipts[i].GasUsed
-				if gasUsed == 0 { // It's the goat tx
-					continue
-				}
-				minerFee, _ := tx.EffectiveGasTip(b.header.BaseFee)
-				gasFees.Add(gasFees, new(big.Int).Mul(new(big.Int).SetUint64(gasUsed), minerFee))
+				blockLogs = append(blockLogs, r.Logs...)
 			}
-			gasRevenue := ProcessGoatGasFee(statedb, gasFees)
-			goatRequests, err := ProcessGoatRequests(b.Number().Uint64(), gasRevenue, allLogs)
+			gasRevenue := AllocateGoatGasFee(statedb, CalculateGoatGasFees(b.header, b.txs, b.receipts))
+			goatRequests, err := ProcessGoatRequests(b.Number().Uint64(), gasRevenue, blockLogs)
 			if err != nil {
 				panic(fmt.Sprintf("failed to parse goat logs: %v", err))
 			}
 			requests = goatRequests
 		}
-
 		if config.Goat == nil && config.IsPrague(b.header.Number, b.header.Time) {
 			requests = [][]byte{}
 			// EIP-6110 deposits
diff --git a/core/state_processor.go b/core/state_processor.go
index 4cb8ff3567c25..744c4e3ba7f1a 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -63,8 +63,8 @@ func (p *StateProcessor) Process(block *types.Block, statedb *state.StateDB, cfg
 		allLogs     []*types.Log
 		gp          = new(GasPool).AddGas(block.GasLimit())
 
-		// gas reward to validators and delegators
-		gasReward = new(big.Int)
+		// gas reward to validators and goat foundation
+		goatGasFees = new(big.Int)
 	)
 
 	// Mutate the block and state according to any hard-fork specs
@@ -109,7 +109,7 @@ func (p *StateProcessor) Process(block *types.Block, statedb *state.StateDB, cfg
 		if receipt.GasUsed > 0 { // non-goatTx case
 			tipFee := new(big.Int).SetUint64(receipt.GasUsed)
 			tipFee.Mul(tipFee, tx.EffectiveGasTipValue(context.BaseFee))
-			gasReward.Add(gasReward, tipFee)
+			goatGasFees.Add(goatGasFees, tipFee)
 		}
 	}
 	// Read requests if Prague is enabled.
@@ -123,8 +123,8 @@ func (p *StateProcessor) Process(block *types.Block, statedb *state.StateDB, cfg
 			blobUsed := new(big.Int).SetUint64(*gasUsed)
 			burntFees.Add(burntFees, blobUsed.Mul(blobUsed, context.BlobBaseFee))
 		}
-		gasReward.Add(gasReward, burntFees)
-		reward := ProcessGoatGasFee(statedb, gasReward)
+		goatGasFees.Add(goatGasFees, burntFees)
+		reward := AllocateGoatGasFee(statedb, goatGasFees)
 		goatRequests, err := ProcessGoatRequests(block.NumberU64(), reward, allLogs)
 		if err != nil {
 			return nil, err
diff --git a/core/state_processor_goat.go b/core/state_processor_goat.go
index 5fb30a2b8d027..948489c332f0e 100644
--- a/core/state_processor_goat.go
+++ b/core/state_processor_goat.go
@@ -3,6 +3,7 @@ package core
 import (
 	"math/big"
 
+	"github.com/ethereum/go-ethereum/consensus/misc/eip4844"
 	"github.com/ethereum/go-ethereum/core/state"
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
@@ -15,7 +16,7 @@ var (
 	gfMaxBasePoint = big.NewInt(1e4)
 )
 
-func ProcessGoatGasFee(statedb *state.StateDB, gasFees *big.Int) *big.Int {
+func AllocateGoatGasFee(statedb *state.StateDB, gasFees *big.Int) *big.Int {
 	if gasFees.BitLen() == 0 {
 		return new(big.Int)
 	}
@@ -24,7 +25,7 @@ func ProcessGoatGasFee(statedb *state.StateDB, gasFees *big.Int) *big.Int {
 	tax := new(big.Int).Mul(gasFees, gfBasePoint)
 	tax.Div(tax, gfMaxBasePoint)
 
-	if tax.BitLen() != 0 {
+	if tax.Sign() > 0 {
 		f, _ := uint256.FromBig(tax)
 		statedb.AddBalance(goattypes.GoatFoundationContract, f, tracing.BalanceIncreaseRewardTransactionFee)
 	}
@@ -32,7 +33,7 @@ func ProcessGoatGasFee(statedb *state.StateDB, gasFees *big.Int) *big.Int {
 	// add gas revenue to locking contract
 	// if the validator withdraws the gas reward, we will subtract it from locking contract then
 	gas := new(big.Int).Sub(gasFees, tax)
-	if gas.BitLen() != 0 {
+	if gas.Sign() > 0 {
 		f, _ := uint256.FromBig(gas)
 		statedb.AddBalance(goattypes.LockingContract, f, tracing.BalanceIncreaseRewardTransactionFee)
 	}
@@ -150,3 +151,28 @@ func ProcessGoatRequests(height uint64, reward *big.Int, allLogs []*types.Log) (
 	requests = append(requests, relayerRequests.Encode()...)
 	return requests, nil
 }
+
+// CalculateGoatGasFees gets all fees in the block
+func CalculateGoatGasFees(header *types.Header, txs []*types.Transaction, receipts []*types.Receipt) *big.Int {
+	gasFees := new(big.Int)
+	if header.BaseFee != nil && header.GasUsed > 0 {
+		gasUsed := new(big.Int).SetUint64(header.GasUsed)
+		gasFees.Mul(header.BaseFee, gasUsed)
+	}
+
+	if header.ExcessBlobGas != nil && header.BlobGasUsed != nil && *header.BlobGasUsed > 0 {
+		blobBaseFee := eip4844.CalcBlobFee(*header.ExcessBlobGas)
+		blobUsed := new(big.Int).SetUint64(*header.BlobGasUsed)
+		gasFees.Add(gasFees, blobUsed.Mul(blobUsed, blobBaseFee))
+	}
+
+	for i, tx := range txs {
+		gasUsed := receipts[i].GasUsed
+		if gasUsed == 0 { // It's the goat tx
+			continue
+		}
+		minerFee := tx.EffectiveGasTipValue(header.BaseFee)
+		gasFees.Add(gasFees, new(big.Int).Mul(new(big.Int).SetUint64(gasUsed), minerFee))
+	}
+	return gasFees
+}
diff --git a/miner/worker.go b/miner/worker.go
index 0a964310728ac..0b8533f7590f2 100644
--- a/miner/worker.go
+++ b/miner/worker.go
@@ -125,29 +125,8 @@ func (miner *Miner) generateWork(params *generateParams, witness bool) *newPaylo
 	// Collect consensus-layer requests if Prague is enabled.
 	var requests [][]byte
 	if miner.chainConfig.Goat != nil {
-		// calculate the reward
-		burntFees := new(big.Int)
-		if work.header.BaseFee != nil && work.header.GasUsed > 0 {
-			gasUsed := new(big.Int).SetUint64(work.header.GasUsed)
-			burntFees.Mul(work.header.BaseFee, gasUsed)
-		}
-
-		if work.header.ExcessBlobGas != nil && work.header.BlobGasUsed != nil && *work.header.BlobGasUsed > 0 {
-			blobBaseFee := eip4844.CalcBlobFee(*work.header.ExcessBlobGas)
-			blobUsed := new(big.Int).SetUint64(*work.header.BlobGasUsed)
-			burntFees.Add(burntFees, blobUsed.Mul(blobUsed, blobBaseFee))
-		}
-
-		gasFees.Add(gasFees, burntFees)
-		for i, tx := range work.txs {
-			gasUsed := work.receipts[i].GasUsed
-			if gasUsed == 0 { // It's the goat tx
-				continue
-			}
-			minerFee := tx.EffectiveGasTipValue(work.header.BaseFee)
-			gasFees.Add(gasFees, new(big.Int).Mul(new(big.Int).SetUint64(gasUsed), minerFee))
-		}
-		gasRevenue := core.ProcessGoatGasFee(work.state, gasFees)
+		gasFees = core.CalculateGoatGasFees(work.header, work.txs, work.receipts)
+		gasRevenue := core.AllocateGoatGasFee(work.state, gasFees)
 		goatRequests, err := core.ProcessGoatRequests(work.header.Number.Uint64(), gasRevenue, allLogs)
 		if err != nil {
 			return &newPayloadResult{err: err}