SRA: Span Representation Alignment for Large Language Model Distillation

Knowledge distillation effectively transfers reasoning capabilities from large language models to lightweight student models. To enable knowledge transfer across disparate model families, researchers increasingly explore cross-tokenizer distillation. However, cross-tokenizer distillation remains challenging due to vocabulary and sequence misalignment, while approximate vocabulary alignment can introduce additional noise into distillation. To address these challenges, we propose Anchor-Based Cross-Tokenizer Distillation with Residual Regularization (ACTD). ACTD bridges structural heterogeneity through vocabulary and sequence alignment, while mitigating alignment noise via a novel anchor loss with residual regularization. We further extend this framework to a multi-teacher setting. Evaluated across five reasoning benchmarks with three distinct teacher models, ACTD achieves state-of-the-art performance. Moreover, its multi-teacher extension outperforms the strongest single-teacher and multi-teacher baselines, further demonstrating the robustness of our method.

Knowledge distillation is a key technique for compressing large language models (LLMs), but most existing methods align representations at fixed layers or token-level outputs, ignoring how representations evolve across depth. As a result, the student is only weakly guided to capture the teacher's internal relational structure during distillation, which limits knowledge transfer. To address this limitation, we propose Multi-Granular Trajectory Alignment (MTA), a framework that aligns teacher and student representations along their layer-wise transformation trajectory. MTA adopts a layer-adaptive strategy: lower layers are aligned at the word level to preserve lexical information, while higher layers operate on phrase-level spans (e.g., noun and verb phrases) to capture compositional semantics. We instantiate this idea through a Dynamic Structural Alignment loss that matches the relative geometry among semantic units within each layer. This design is motivated by empirical findings that Transformer representations become increasingly abstract with depth, and is also consistent with linguistic views in which higher-level meaning emerges through the composition of lower-level lexical units. We further incorporate a Hidden Representation Alignment loss to directly align selected teacher-student layers. Experiments show that MTA consistently outperforms state-of-the-art baselines on standard benchmarks, with ablations confirming the contribution of each component.

Cross-tokenizer knowledge distillation allows a student model to learn from teachers with incompatible vocabularies. Prior work operates on hidden states or logits; the latter is preferred as a drop-in replacement requiring no auxiliary components. Logit-based methods either use only the correct-token probability, missing the full 'dark knowledge' in the teacher's distribution, or operate on the full output distribution, relying on strict token partitioning and/or unprincipled heuristic ranking. We identify two key shortcomings of full-distribution, logit-based methods: (i) an uncommon-token failure, where critical tokens fall into the unmatched subset (e.g., Llama's 1100 multi-digit numerals under digit-splitting Qwen supervision) and are suppressed during training, reducing GSM8k from 12.89 to 2.56 compared to same-tokenizer KD from a weaker teacher; and (ii) over-conservative matching, where strict 1-to-1 matching excludes near-equivalent tokens across surface forms. These failures require distinct remedies: eliminating the partition when critical tokens are misaligned, and refining it when alignment is reliable. We propose X-Token, an approach with two complementary loss formulations targeting these issues. P-KL removes partitioning and aligns the student's distribution with the teacher's via a sparse projection matrix W (initialized from tokenizer-level string rules) to address the uncommon-token failure. H-KL retains the hybrid form while relaxing matching to align each student token with its top-ranked teacher mapping under W. Both objectives share W and extend naturally to multiple teachers. Empirically, on Llama-3.2-1B, X-Token outperforms the current state of the art GOLD by +3.82 average points with a Qwen3-4B teacher and by +0.5 with a Phi-4-Mini teacher. Further, a two-teacher setup (Phi-4-mini + Llama-3B) improves over single-teacher distillation by +1.3 points.