diff --git a/refurb/checks/contextlib/with_suppress.py b/refurb/checks/contextlib/with_suppress.py
index 3295766..c0604d3 100644
--- a/refurb/checks/contextlib/with_suppress.py
+++ b/refurb/checks/contextlib/with_suppress.py
@@ -58,7 +58,8 @@ def check(node: TryStmt, errors: list[Error]) -> None:
                     except_inner = f" ({inner})"
 
                 case None:
-                    inner = except_inner = ""
+                    inner = "BaseException"
+                    except_inner = ""
 
                 case _:
                     return
diff --git a/refurb/checks/flow/no_with_assign.py b/refurb/checks/flow/no_with_assign.py
index d85e3b2..47568f9 100644
--- a/refurb/checks/flow/no_with_assign.py
+++ b/refurb/checks/flow/no_with_assign.py
@@ -3,6 +3,7 @@
 from mypy.nodes import (
     AssignmentStmt,
     Block,
+    CallExpr,
     MypyFile,
     NameExpr,
     Statement,
@@ -55,13 +56,25 @@ def check_stmts(body: list[Statement], errors: list[Error]) -> None:
                 case WithStmt(
                     body=Block(
                         body=[AssignmentStmt(lvalues=[NameExpr() as name])]
-                    )
+                    ),
+                    expr=resources,
                 ) if (
                     name.fullname
                     and name.fullname
                     == assign.lvalues[0].fullname  # type: ignore
                 ):
-                    errors.append(ErrorInfo(assign.line, assign.column))
+                    # Skip if suppress() is one of the resources
+
+                    # see https://github.com/dosisod/refurb/issues/47
+                    for resource in resources:
+                        match resource:
+                            case CallExpr(
+                                callee=NameExpr(fullname="contextlib.suppress")
+                            ):
+                                break
+
+                    else:
+                        errors.append(ErrorInfo(assign.line, assign.column))
 
             assign = None
 
diff --git a/test/data/err_107.txt b/test/data/err_107.txt
index 150935d..c9bd9ed 100644
--- a/test/data/err_107.txt
+++ b/test/data/err_107.txt
@@ -1,4 +1,4 @@
-test/data/err_107.py:3:1 [FURB107]: Replace `try: ... except: pass` with `with suppress(): ...`
+test/data/err_107.py:3:1 [FURB107]: Replace `try: ... except: pass` with `with suppress(BaseException): ...`
 test/data/err_107.py:8:1 [FURB107]: Replace `try: ... except Exception: pass` with `with suppress(Exception): ...`
 test/data/err_107.py:14:1 [FURB107]: Replace `try: ... except Exception: pass` with `with suppress(Exception): ...`
 test/data/err_107.py:19:1 [FURB107]: Replace `try: ... except (ValueError, FileNotFoundError): pass` with `with suppress(ValueError, FileNotFoundError): ...`
diff --git a/test/data/err_127.py b/test/data/err_127.py
index 3684259..a1d113f 100644
--- a/test/data/err_127.py
+++ b/test/data/err_127.py
@@ -1,4 +1,4 @@
-from contextlib import nullcontext
+from contextlib import nullcontext, suppress
 
 # these will match
 
@@ -25,3 +25,9 @@ def func():
 
     with nullcontext():
         y = 2
+
+
+# see https://github.com/dosisod/refurb/issues/47
+x = 1
+with suppress(Exception):
+    x = 2