diff --git a/tests/unit/base/test_values.py b/tests/unit/base/test_values.py
new file mode 100644
index 000000000..f7e13c90e
--- /dev/null
+++ b/tests/unit/base/test_values.py
@@ -0,0 +1,34 @@
+from twilio.base.values import of, unset
+
+
+def test_of_removes_unset_values():
+    result = of(
+        {
+            "foo": "bar",
+            "unset": unset,
+        }
+    )
+
+    assert result == {
+        "foo": "bar",
+    }
+
+
+class EqualToUnset:
+    def __eq__(self, other):
+        return other is unset
+
+
+def test_of_only_removes_unset_sentinel():
+    value = EqualToUnset()
+
+    result = of(
+        {
+            "value": value,
+            "unset": unset,
+        }
+    )
+
+    assert result == {
+        "value": value,
+    }
diff --git a/twilio/base/values.py b/twilio/base/values.py
index 16032b112..03dd2b0f2 100644
--- a/twilio/base/values.py
+++ b/twilio/base/values.py
@@ -10,4 +10,4 @@ def of(d: Dict[str, object]) -> Dict[str, object]:
     :param d: A dict to strip.
     :return A dict with unset values removed.
     """
-    return {k: v for k, v in d.items() if v != unset}
+    return {k: v for k, v in d.items() if v is not unset}