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MaCP: Minimal yet Mighty Adaptation via Hierarchical Cosine Projection

Yixian Shen, Qi Bi, Jia-Hong Huang, Hongyi Zhu, Andy D. Pimentel, Anuj Pathania

Abstract

We present a new adaptation method MaCP, Minimal yet Mighty adaptive Cosine Projection, that achieves exceptional performance while requiring minimal parameters and memory for fine-tuning large foundation models. Its general idea is to exploit the superior energy compaction and decorrelation properties of cosine projection to improve both model efficiency and accuracy. Specifically, it projects the weight change from the low-rank adaptation into the discrete cosine space. Then, the weight change is partitioned over different levels of the discrete cosine spectrum, and each partition's most critical frequency components are selected. Extensive experiments demonstrate the effectiveness of MaCP across a wide range of single-modality tasks, including natural language understanding, natural language generation, text summarization, as well as multi-modality tasks such as image classification and video understanding. MaCP consistently delivers superior accuracy, significantly reduced computational complexity, and lower memory requirements compared to existing alternatives.

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Cited by top-tier papers1

  1. DWTSG: Parameter-Efficient Fine-Tuning of Large Pre-trained Models via Discrete Wavelet Transform and Subband GuidanceChengwei Sun, Jiwei Wei, Shiyuan He, Zeyu Ma et al.AAAI 2026

Builds on17

  1. Learning Transferable Visual Models From Natural Language SupervisionAlec Radford, Jong Wook Kim, Chris Hallacy, Aditya Ramesh et al.ICML 2021 · 47,906 citations
  2. An Image is Worth 16x16 Words: Transformers for Image Recognition at ScaleAlexey Dosovitskiy, Lucas Beyer, Alexander Kolesnikov, Dirk Weissenborn et al.ICLR 2021 · 21,477 citations
  3. QLoRA: Efficient Finetuning of Quantized LLMsTim Dettmers, Artidoro Pagnoni, Ari Holtzman, Luke ZettlemoyerNeurIPS 2023 · 5,863 citations
  4. 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
  5. Towards a Unified View of Parameter-Efficient Transfer LearningJunxian He, Chunting Zhou, Xuezhe Ma, Taylor Berg-Kirkpatrick et al.ICLR 2022 · 1,182 citations

Related papers

  1. LoCA: Location-Aware Cosine Adaptation for Parameter-Efficient Fine-TuningZhekai Du, Yinjie Min, Jingjing Li, Ke Lu et al.ICLR 2025
  2. LaMDA: Large Model Fine-Tuning via Spectrally Decomposed Low-Dimensional AdaptationSeyedarmin Azizi, Souvik Kundu, Massoud PedramEMNLP Findings 2024 · 5 citations
  3. Fast Randomized Low-Rank Adaptation of Pre-trained Language Models with PAC RegularizationZijian Lei, Dong Qian, William K. CheungACL Findings 2024 · 1 citation
  4. Accurate and Efficient Low-Rank Model Merging in Core SpaceAniello Panariello, Daniel Marczak, Simone Magistri, Angelo Porrello et al.NeurIPS 2025 · 32 citations
  5. RanLoRA: Residual-aware Nonlinear Low-Rank AdaptationXu Luo, Yongbin Liu, Chunping Ouyang, Ying YuACL Findings 2026
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