# Teaching Audio Models to Reason: A Unified Framework for Source- and Layer-wise Distillation

arXiv: https://arxiv.org/abs/2509.18579 · HTML: https://mlsanity.com/paper/2509.18579/

## Key facts

- Cited by 2 papers in the map (data through 14 Oct 2026).
- Placed in Audio-language model reasoning, one of 17 directions in LLM reasoning.
- Builds on 21 of its 26 references that are in the map.
- First posted on arXiv 23 Sep 2025.

## Placed in

- LLM reasoning / [Audio-language model reasoning](https://mlsanity.com/lr/audio-language-model-reasoning/)
- Knowledge distillation / [Speech and audio distillation](https://mlsanity.com/distill/speech-and-audio-distillation/)

## Builds on (most cited first, 21 of 21)

- [Qwen3 Technical Report](https://mlsanity.com/paper/2505.09388/) (2025)
- [Distilling Step-by-Step! Outperforming Larger Language Models with Less Training Data and Smaller Model Sizes](https://mlsanity.com/paper/2305.02301/) (2023)
- [Qwen2.5-Omni Technical Report](https://mlsanity.com/paper/2503.20215/) (2025)
- [Patient Knowledge Distillation for BERT Model Compression](https://mlsanity.com/paper/1908.09355/) (2019)
- [SALMONN: Towards Generic Hearing Abilities for Large Language Models](https://mlsanity.com/paper/2310.13289/) (2023)
- [MMAU: A Massive Multi-Task Audio Understanding and Reasoning Benchmark](https://mlsanity.com/paper/2410.19168/) (2024)
- [Pengi: An Audio Language Model for Audio Tasks](https://mlsanity.com/paper/2305.11834/) (2023)
- [Audio Flamingo 3: Advancing Audio Intelligence with Fully Open Large Audio Language Models](https://mlsanity.com/paper/2507.08128/) (2025)
- [DistiLLM: Towards Streamlined Distillation for Large Language Models](https://mlsanity.com/paper/2402.03898/) (2024)
- [GAMA: A Large Audio-Language Model with Advanced Audio Understanding and Complex Reasoning Abilities](https://mlsanity.com/paper/2406.11768/) (2024)
- [f-Divergence Minimization for Sequence-Level Knowledge Distillation](https://mlsanity.com/paper/2307.15190/) (2023)
- [Audio-Reasoner: Improving Reasoning Capability in Large Audio Language Models](https://mlsanity.com/paper/2503.02318/) (2025)
- [DistiLLM-2: A Contrastive Approach Boosts the Distillation of LLMs](https://mlsanity.com/paper/2503.07067/) (2025)
- [Reinforcement Learning Outperforms Supervised Fine-Tuning: A Case Study on Audio Question Answering](https://mlsanity.com/paper/2503.11197/) (2025)
- [Audio-CoT: Exploring Chain-of-Thought Reasoning in Large Audio Language Model](https://mlsanity.com/paper/2501.07246/) (2025)
- [CompA: Addressing the Gap in Compositional Reasoning in Audio-Language Models](https://mlsanity.com/paper/2310.08753/) (2023)
- [Lion: Adversarial Distillation of Proprietary Large Language Models](https://mlsanity.com/paper/2305.12870/) (2023)
- [SARI: Structured Audio Reasoning via Curriculum-Guided Reinforcement Learning](https://mlsanity.com/paper/2504.15900/) (2025)
- [DDK: Distilling Domain Knowledge for Efficient Large Language Models](https://mlsanity.com/paper/2407.16154/) (2024)
- [Audio-Thinker: Guiding Audio Language Model When and How to Think via Reinforcement Learning](https://mlsanity.com/paper/2508.08039/) (2025)
- [PolySpeech: Exploring Unified Multitask Speech Models for Competitiveness with Single-task Models](https://mlsanity.com/paper/2406.07801/) (2024)

## Built on by (most cited first, 2 of 2)

- [Audio-Zero: Label-Free Self-Evolution for Fine-Grained Audio Reasoning](https://mlsanity.com/paper/2607.20166/) (2026)
- [Minimizing Modality Gap from the Input Side: Your Speech LLM Can Be a Prosody-Aware Text LLM](https://mlsanity.com/paper/2605.05927/) (2026)

## Abstract (arXiv)

While large audio language models excel at tasks like ASR and emotion recognition, they still struggle with complex reasoning due to the modality gap between audio and text as well as the lack of structured intermediate supervision. To address this, we propose a unified knowledge distillation framework to transfer reasoning capabilities from a high-capacity textual teacher model to a student audio models while preserving its acoustic competence. Our method introduces two key dimensions: source-wise distillation, which leverages both textual and acoustic teachers to provide complementary modality-specific supervision; and layer-wise distillation, which aligns teacher signals with appropriate student layers to improve transfer efficiency. This dual-dimensional strategy enables fine-grained control over the distillation process, effectively bridging the gap between symbolic reasoning and speech representations. Experimental results show significant improvements in audio reasoning performance, demonstrating the effectiveness of our framework as a reasoning transfer solution for audio modeling.