diff --git a/src/immutables.js b/src/immutables.js
index 524ee38e..31bcbadb 100644
--- a/src/immutables.js
+++ b/src/immutables.js
@@ -179,7 +179,10 @@ export function setPath(target, path, value, index = 0) {
 export function same(
   a,
   b,
-  properties = a !== b && uniq(concat(keys(a), keys(b))),
+  properties = a !== b &&
+    a != null &&
+    b != null &&
+    uniq(concat(keys(a), keys(b))),
   deep = false,
 ) {
   /*
@@ -190,6 +193,9 @@ export function same(
   if (a === b) {
     return true
   }
+  if (a == null || b == null) {
+    return false
+  }
   const { length } = properties
   for (let i = 0; i < length; i++) {
     const property = properties[i]
diff --git a/src/tests/immutables.js b/src/tests/immutables.js
index 4fd7b1cb..af4d7539 100644
--- a/src/tests/immutables.js
+++ b/src/tests/immutables.js
@@ -249,6 +249,9 @@ test('same', (assert) => {
     same({ a }, { a: { b: 1 } }, ['a.b'], true),
     'deeply dissimilar object',
   )
+  assert.false(same(a, null), 'left different to null')
+  assert.false(same(null, b), 'right different to null')
+  assert.true(same(null, null), 'similar if both are null')
 })
 
 test('different', (assert) => {