diff --git a/lib/xlsxtream/row.rb b/lib/xlsxtream/row.rb
index afba661..7ca7dbc 100644
--- a/lib/xlsxtream/row.rb
+++ b/lib/xlsxtream/row.rb
@@ -52,14 +52,12 @@ def to_xml
         else
           value = value.to_s
 
-          unless value.empty? # no xml output for for empty strings
-            value = value.encode(ENCODING) if value.encoding != ENCODING
-
-            if @sst
-              xml << %Q{<c r="#{cid}" t="s"><v>#{@sst[value]}</v></c>}
-            else
-              xml << %Q{<c r="#{cid}" t="inlineStr"><is><t>#{XML.escape_value(value)}</t></is></c>}
-            end
+          value = value.encode(ENCODING) if value.encoding != ENCODING
+
+          if @sst
+            xml << %Q{<c r="#{cid}" t="s"><v>#{@sst[value]}</v></c>}
+          else
+            xml << %Q{<c r="#{cid}" t="inlineStr"><is><t>#{XML.escape_value(value)}</t></is></c>}
           end
         end
       end
diff --git a/test/xlsxtream/row_test.rb b/test/xlsxtream/row_test.rb
index db051a2..af40899 100644
--- a/test/xlsxtream/row_test.rb
+++ b/test/xlsxtream/row_test.rb
@@ -6,7 +6,7 @@ module Xlsxtream
   class RowTest < Minitest::Test
     def test_empty_column
       row = Row.new([nil], 1)
-      expected = '<row r="1"></row>'
+      expected = '<row r="1"><c r="A1" t="inlineStr"><is><t></t></is></c></row>'
       actual = row.to_xml
       assert_equal expected, actual
     end
@@ -148,7 +148,7 @@ def test_string_column_with_shared_string_table
 
     def test_multiple_columns
       row = Row.new(['foo', nil, 23], 1)
-      expected = '<row r="1"><c r="A1" t="inlineStr"><is><t>foo</t></is></c><c r="C1" t="n"><v>23</v></c></row>'
+      expected = '<row r="1"><c r="A1" t="inlineStr"><is><t>foo</t></is></c><c r="B1" t="inlineStr"><is><t></t></is></c><c r="C1" t="n"><v>23</v></c></row>'
       actual = row.to_xml
       assert_equal expected, actual
     end