First well order $\mathbb{Q}=\{r_m\}_{m=0}^\infty$. Let $B_{m,n}$ be the open ball centered at $r_m$ with radius $2^{-(m+n)}$. Let $B=\bigcap_{n=0}^\infty\bigcup_{m=0}^\infty B_{m,n}$. Clearly $B$ has Lebesgue measure zero. But how to show it's not a union of countably many Jordan content zero sets?
A set $A\subseteq\mathbb{R}$ has Lebesgue measure zero iff $\forall\epsilon>0\exists$a countable family of open intervals $\{I_n\}_{n\in\omega}(A\subseteq\bigcup_{n\in\omega}I_n\wedge\sum_{n=0}^\infty|I_n|<\epsilon)$.
A set $A\subseteq\mathbb{R}$ has Jordan content zero iff $\forall\epsilon>0\exists$a finite family of open intervals $\{I_n\}_{n=0}^N(A\subseteq\bigcup_{n=0}^NI_n\wedge\sum_{n=0}^N|I_n|<\epsilon)$.
I found a similar topic in this question: link