diff --git a/doc/source/whatsnew/v1.5.0.rst b/doc/source/whatsnew/v1.5.0.rst
index 6fc1ec9c6ff90..a462c343d0bd3 100644
--- a/doc/source/whatsnew/v1.5.0.rst
+++ b/doc/source/whatsnew/v1.5.0.rst
@@ -940,6 +940,7 @@ I/O
 - Bug in :meth:`DataFrame.to_excel` when writing an empty dataframe with :class:`MultiIndex` (:issue:`19543`)
 - Bug in :func:`read_sas` with RLE-compressed SAS7BDAT files that contain 0x40 control bytes (:issue:`31243`)
 - Bug in :func:`read_sas` that scrambled column names (:issue:`31243`)
+- Bug in :func:`read_sas` with RLE-compressed SAS7BDAT files that contain 0x00 control bytes (:issue:`47099`)
 -
 
 Period
diff --git a/pandas/io/sas/sas.pyx b/pandas/io/sas/sas.pyx
index 9fcef64e07133..9ea1c31c3d5cf 100644
--- a/pandas/io/sas/sas.pyx
+++ b/pandas/io/sas/sas.pyx
@@ -28,9 +28,7 @@ cdef const uint8_t[:] rle_decompress(int result_length, const uint8_t[:] inbuff)
         ipos += 1
 
         if control_byte == 0x00:
-            if end_of_first_byte != 0:
-                raise ValueError("Unexpected non-zero end_of_first_byte")
-            nbytes = <int>(inbuff[ipos]) + 64
+            nbytes = <int>(inbuff[ipos]) + 64 + end_of_first_byte * 256
             ipos += 1
             for _ in range(nbytes):
                 result[rpos] = inbuff[ipos]
diff --git a/pandas/tests/io/sas/data/0x00controlbyte.sas7bdat.bz2 b/pandas/tests/io/sas/data/0x00controlbyte.sas7bdat.bz2
new file mode 100644
index 0000000000000..ef980fb907694
Binary files /dev/null and b/pandas/tests/io/sas/data/0x00controlbyte.sas7bdat.bz2 differ
diff --git a/pandas/tests/io/sas/test_sas7bdat.py b/pandas/tests/io/sas/test_sas7bdat.py
index 9724fcac815b5..41b2e78d093ea 100644
--- a/pandas/tests/io/sas/test_sas7bdat.py
+++ b/pandas/tests/io/sas/test_sas7bdat.py
@@ -390,3 +390,10 @@ def test_0x40_control_byte(datapath):
     fname = datapath("io", "sas", "data", "0x40controlbyte.csv")
     df0 = pd.read_csv(fname, dtype="object")
     tm.assert_frame_equal(df, df0)
+
+
+def test_0x00_control_byte(datapath):
+    # GH 47099
+    fname = datapath("io", "sas", "data", "0x00controlbyte.sas7bdat.bz2")
+    df = next(pd.read_sas(fname, chunksize=11_000))
+    assert df.shape == (11_000, 20)