Teaching Small Language Models Reasoning through Counterfactual Distillation
Tao Feng, Yicheng Li, Chenglin Li, Hao Chen, Fei Yu, Yin Zhang
Abstract
With the rise of large language models (LLMs), many studies are interested in transferring the reasoning capabilities of LLMs to small language models (SLMs). Previous distillation methods usually utilize the capabilities of LLMs to generate chain-of-thought (CoT) samples and teach SLMs via fine-tuning. However, such a standard distillation approach performs poorly when applied to out-of-distribution (OOD) examples, and the diversity of the generated CoT samples is insufficient. In this work, we propose a novel counterfactual distillation framework. Firstly, we leverage LLMs to automatically generate high-quality counterfactual data. Given an input text example, our method generates a counterfactual example that is very similar to the original input, but its task label has been changed to the desired one. Then, we utilize multi-view CoT to enhance the diversity of reasoning samples. Experiments on four NLP benchmarks show that our approach enhances the reasoning capabilities of SLMs and is more robust to OOD data. We also conduct extensive ablations and sample studies to understand the reasoning capabilities of SLMs.
Ask about this paper
Your agent reads all of it.
Lune indexed this paper to the last equation, along with the top-tier papers that cite it. Ask a question and the answer quotes them.
Your agent calls
Luneget_paper_fulltext
Free to start. No credit card required.
Terminal
Install the CLIlune papers fulltext 23193102-4975-4f06-940e-a0e12d2bcd50Cited by top-tier papers13
- Learning to Focus: Causal Attention Distillation via Gradient-Guided Token PruningYiju Guo, Wenkai Yang, Zexu Sun, Ning Ding et al.NeurIPS 2025 · 14 citations
- ThinkSLM: Towards Reasoning in Small Language ModelsGaurav Srivastava, Shuxiang Cao, Xuan WangEMNLP 2025 · 3 citations
- Few-Shot Knowledge Distillation of LLMs With Counterfactual ExplanationsFaisal Hamman, Pasan Dissanayake, Yanjun Fu, Sanghamitra DuttaNeurIPS 2025 · 3 citations
- Pedagogically-Inspired Data Synthesis for Language Model Knowledge DistillationBowei He, Yankai Chen, Xiaokun Zhang, Linghe Kong et al.ICLR 2026 · 2 citations
- MIND: From Passive Mimicry to Active Reasoning through Capability-Aware Multi-Perspective CoT DistillationJin Cui, Jiaqi Guo, Jiepeng Zhou, Ruixuan Yang et al.ACL 2026 · 1 citation
Builds on16
- Language Models are Few-Shot LearnersTom B. Brown, Benjamin Mann, Nick Ryder, Melanie Subbiah et al.NeurIPS 2020 · 64,255 citations
- Chain-of-Thought Prompting Elicits Reasoning in Large Language ModelsJason Wei, Xuezhi Wang, Dale Schuurmans, Maarten Bosma et al.NeurIPS 2022 · 22,562 citations
- Large Language Models are Zero-Shot ReasonersTakeshi Kojima, Shixiang Shane Gu, Machel Reid, Yutaka Matsuo et al.NeurIPS 2022 · 8,168 citations
- Finetuned Language Models are Zero-Shot LearnersJason Wei, Maarten Bosma, Vincent Y. Zhao, Kelvin Guu et al.ICLR 2022 · 4,966 citations
- BART: Denoising Sequence-to-Sequence Pre-training for Natural Language Generation, Translation, and ComprehensionMike Lewis, Yinhan Liu, Naman Goyal, Marjan Ghazvininejad et al.ACL 2020 · 1,224 citations
Related papers
- CoT-Evo: Evolutionary Distillation of Chain-of-Thought for Scientific ReasoningKehua Feng, Keyan Ding, Zhihui Zhu, Lei Liang et al.ICLR 2026 · 4 citations
- Mentor-KD: Making Small Language Models Better Multi-step ReasonersHojae Lee, Junho Kim, SangKeun LeeEMNLP 2024
- UniCoTT: A Unified Framework for Structural Chain-of-Thought DistillationXianwei Zhuang, Zhihong Zhu, Zhichang Wang, Xuxin Cheng et al.ICLR 2025
- Distilling LLM Agent into Small Models with Retrieval and Code ToolsMinki Kang, Jongwon Jeong, Seanie Lee, Jaewoong Cho et al.NeurIPS 2025 · 51 citations
- SCOTT: Self-Consistent Chain-of-Thought DistillationPeifeng Wang, Zhengyang Wang, Zheng Li, Yifan Gao et al.ACL 2023 · 39 citations
