diff --git a/packages/web3-errors/src/errors/transaction_errors.ts b/packages/web3-errors/src/errors/transaction_errors.ts
index fb2d0fbb804..e7e0aa96582 100644
--- a/packages/web3-errors/src/errors/transaction_errors.ts
+++ b/packages/web3-errors/src/errors/transaction_errors.ts
@@ -213,14 +213,14 @@ export class InvalidTransactionWithSender extends InvalidValueError {
 	public code = ERR_TX_INVALID_SENDER;
 
 	public constructor(value: unknown) {
-		super(value, 'invalid transaction with sender');
+		super(value, 'invalid transaction with invalid sender');
 	}
 }
 export class InvalidTransactionWithReceiver extends InvalidValueError {
 	public code = ERR_TX_INVALID_RECEIVER;
 
 	public constructor(value: unknown) {
-		super(value, 'invalid transaction with receiver');
+		super(value, 'invalid transaction with invalid receiver');
 	}
 }
 export class InvalidTransactionCall extends InvalidValueError {
diff --git a/packages/web3-eth/src/utils/transaction_builder.ts b/packages/web3-eth/src/utils/transaction_builder.ts
index 1a5b98f1340..324a8d07e1a 100644
--- a/packages/web3-eth/src/utils/transaction_builder.ts
+++ b/packages/web3-eth/src/utils/transaction_builder.ts
@@ -40,7 +40,7 @@ import {
 import { Web3Context } from 'web3-core';
 import { privateKeyToAddress } from 'web3-eth-accounts';
 import { getId } from 'web3-net';
-import { isNullish, isNumber } from 'web3-validator';
+import { isNullish, isNumber, isHexStrict } from 'web3-validator';
 import {
 	InvalidTransactionWithSender,
 	InvalidTransactionWithReceiver,
@@ -71,7 +71,7 @@ export const getTransactionFromOrToAttr = (
 		if (typeof transaction[attr] === 'string' && isAddress(transaction[attr] as string)) {
 			return transaction[attr] as Address;
 		}
-		if (isNumber(transaction[attr] as Numbers)) {
+		if (!isHexStrict(transaction[attr] as string) && isNumber(transaction[attr] as Numbers)) {
 			if (web3Context.wallet) {
 				const account = web3Context.wallet.get(
 					format({ eth: 'uint' }, transaction[attr] as Numbers, NUMBER_DATA_FORMAT),
diff --git a/packages/web3-eth/src/web3_eth.ts b/packages/web3-eth/src/web3_eth.ts
index 61e189a533f..029d6196772 100644
--- a/packages/web3-eth/src/web3_eth.ts
+++ b/packages/web3-eth/src/web3_eth.ts
@@ -825,7 +825,7 @@ export class Web3Eth extends Web3Context<Web3EthExecutionAPI, RegisteredSubscrip
 	}
 
 	/**
-	 * @param transaction The {@link Transaction}, {@link TransactionWithFromLocalWalletIndex}, {@link TransactionWithToLocalWalletIndex} or {@link TransactionWithFromAndToLocalWalletIndex} to send.
+	 * @param transaction The {@link Transaction}, {@link TransactionWithFromLocalWalletIndex}, {@link TransactionWithToLocalWalletIndex} or {@link TransactionWithFromAndToLocalWalletIndex} to send. __Note:__ In the `to` and `from` fields when hex strings are used, it is assumed they are addresses, for any other form (number, string number, etc.) it is assumed they are wallet indexes.
 	 * @param returnFormat ({@link DataFormat} defaults to {@link DEFAULT_RETURN_FORMAT}) Specifies how the return data should be formatted.
 	 * @param options A configuration object used to change the behavior of the `sendTransaction` method.
 	 * @returns If `await`ed or `.then`d (i.e. the promise resolves), the transaction hash is returned.
diff --git a/packages/web3-eth/test/fixtures/errors.ts b/packages/web3-eth/test/fixtures/errors.ts
index 73339630e1d..c69551e24d5 100644
--- a/packages/web3-eth/test/fixtures/errors.ts
+++ b/packages/web3-eth/test/fixtures/errors.ts
@@ -18,11 +18,14 @@ along with web3.js.  If not, see <http://www.gnu.org/licenses/>.
 export const InvalidTransactionWithSenderData: [unknown, string][] = [
 	[
 		BigInt(9007199254740991),
-		'Invalid value given "9007199254740991". Error: invalid transaction with sender.',
+		'Invalid value given "9007199254740991". Error: invalid transaction with invalid sender.',
 	],
-	['Invalid data', 'Invalid value given "Invalid data". Error: invalid transaction with sender.'],
-	['0x0', 'Invalid value given "0x0". Error: invalid transaction with sender.'],
-	[0, 'Invalid value given "0". Error: invalid transaction with sender.'],
+	[
+		'Invalid data',
+		'Invalid value given "Invalid data". Error: invalid transaction with invalid sender.',
+	],
+	['0x0', 'Invalid value given "0x0". Error: invalid transaction with invalid sender.'],
+	[0, 'Invalid value given "0". Error: invalid transaction with invalid sender.'],
 ];
 
 export const InvalidTransactionCallData: [unknown, string][] = [
diff --git a/packages/web3-eth/test/fixtures/format_transaction.ts b/packages/web3-eth/test/fixtures/format_transaction.ts
index 81754ef5443..871c885ff3c 100644
--- a/packages/web3-eth/test/fixtures/format_transaction.ts
+++ b/packages/web3-eth/test/fixtures/format_transaction.ts
@@ -245,3 +245,93 @@ export const numbersAsBigIntTransaction: FormatType<
 	r: '0x4f4c17305743700648bc4f6cd3038ec6f6af0df73e31757007b7f59df7bee88d',
 	s: '0x7e1941b264348e80c78c4027afc65a87b0a5e43e86742b8ca0823584c6788fd0',
 };
+
+const dummyTransaction: Transaction = {
+	from: '0xEB014f8c8B418Db6b45774c326A0E64C78914dC0',
+	to: '0x3535353535353535353535353535353535353535',
+	value: '0x174876e800',
+	gas: '0x5208',
+	gasPrice: '0x4a817c800',
+	type: '0x0',
+	data: '0x0',
+	nonce: '0x4',
+	chainId: '0x1',
+	gasLimit: '0x5208',
+};
+export const validGetTransactionFromOrToAttrData: { input: any; output: any }[] = [
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: '0x58422b64d0e95ab4e93a9d95b755d9b53545c9ef',
+			},
+		},
+		output: '0x58422b64d0e95ab4e93a9d95b755d9b53545c9ef',
+	},
+];
+export const invalidGetTransactionFromOrToAttrData: { input: any; output: any }[] = [
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: '0x58422b64d0e95ab4e93a9d95b755d9b53545c9eff',
+			},
+		},
+		output: 'Invalid value given "0x58422b64d0e95ab4e93a9d95b755d9b53545c9eff". Error: invalid transaction with invalid sender',
+	},
+	{
+		input: {
+			role: 'to',
+			transaction: {
+				...dummyTransaction,
+				to: '0x58422b64d0e95ab4e93a9d95b755d9b53545c9eff',
+			},
+		},
+		output: 'Invalid value given "0x58422b64d0e95ab4e93a9d95b755d9b53545c9eff". Error: invalid transaction with invalid receiver',
+	},
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: '0x1',
+			},
+		},
+		output: 'Invalid value given "0x1". Error: invalid transaction with invalid sender',
+	},
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: 1,
+			},
+		},
+		output: 'Invalid value given "LocalWalletNotAvailableError". Error: Attempted to index account in local wallet, but no wallet is available.',
+	},
+];
+
+export const invalidGetTransactionFromOrToAttrDataForWallet: { input: any; output: any }[] = [
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: 1,
+			},
+		},
+		output: 'Invalid value given "LocalWalletNotAvailableError". Error: Attempted to index account in local wallet, but no wallet is available.',
+	},
+	{
+		input: {
+			role: 'from',
+			transaction: {
+				...dummyTransaction,
+				from: 10,
+			},
+		},
+		output: 'Invalid value given "LocalWalletNotAvailableError". Error: Attempted to index account in local wallet, but no wallet is available.',
+	},
+];
diff --git a/packages/web3-eth/test/unit/utils/getTransactionFromOrToAttr.test.ts b/packages/web3-eth/test/unit/utils/getTransactionFromOrToAttr.test.ts
new file mode 100644
index 00000000000..879ff57f11f
--- /dev/null
+++ b/packages/web3-eth/test/unit/utils/getTransactionFromOrToAttr.test.ts
@@ -0,0 +1,70 @@
+/*
+This file is part of web3.js.
+
+web3.js is free software: you can redistribute it and/or modify
+it under the terms of the GNU Lesser General Public License as published by
+the Free Software Foundation, either version 3 of the License, or
+(at your option) any later version.
+
+web3.js is distributed in the hope that it will be useful,
+but WITHOUT ANY WARRANTY; without even the implied warranty of
+MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+GNU Lesser General Public License for more details.
+
+You should have received a copy of the GNU Lesser General Public License
+along with web3.js.  If not, see <http://www.gnu.org/licenses/>.
+*/
+
+import { Web3Context } from 'web3-core';
+
+import { Wallet } from 'web3-eth-accounts';
+import { getTransactionFromOrToAttr } from '../../../src/utils/transaction_builder';
+import {
+	validGetTransactionFromOrToAttrData,
+	invalidGetTransactionFromOrToAttrData,
+	invalidGetTransactionFromOrToAttrDataForWallet,
+} from '../../fixtures/format_transaction';
+import { createAccountProvider } from '../../fixtures/system_test_utils';
+
+import Web3Eth from '../../../src';
+
+describe('getTransactionFromOrToAttr', () => {
+	const web3Context = new Web3Context();
+
+	describe('valid data', () => {
+		it.each(validGetTransactionFromOrToAttrData)('$title', ({ input, output }) => {
+			const { role, transaction } = input;
+
+			expect(getTransactionFromOrToAttr(role, web3Context, transaction)).toEqual(output);
+		});
+	});
+
+	describe('invalid data', () => {
+		it.each(invalidGetTransactionFromOrToAttrData)('$title', ({ input, output }) => {
+			const { role, transaction } = input;
+			expect(() => getTransactionFromOrToAttr(role, web3Context, transaction)).toThrow(
+				output,
+			);
+		});
+
+		it.each(invalidGetTransactionFromOrToAttrDataForWallet)(
+			'$title with wallet',
+			({ input, output }) => {
+				const privateKey =
+					'0x348ce564d427a3311b6536bbcff9390d69395b06ed6c486954e971d960fe8709';
+
+				// setup wallet
+				const web3Eth = new Web3Eth('http://localhost:8545');
+				const accountProvider = createAccountProvider(web3Eth);
+				const wallet = new Wallet(accountProvider);
+				web3Eth.wallet?.add(privateKey);
+				web3Eth['_wallet'] = wallet;
+
+				const { role, transaction } = input;
+				expect(() => getTransactionFromOrToAttr(role, web3Eth, transaction)).toThrow(
+					output,
+				);
+			},
+		);
+	});
+});