Not All Correct Answers Are Equal: Why Your Distillation Source Matters

Abstract: Distillation has emerged as a practical and effective approach to enhance the reasoning capabilities of open-source LLMs. In this work, we conduct a large-scale empirical study on reasoning data distillation by collecting verified outputs from three state-of-the-art teacher models-AM-Thinking-v1, Qwen3-235B-A22B, and DeepSeek-R1-on a shared corpus of 1.89 million queries. We construct three parallel datasets and analyze their distributions, revealing that AM-Thinking-v1-distilled data exhibits greater token length diversity and lower perplexity. Student models trained on each dataset are evaluated on reasoning benchmarks including AIME2024, AIME2025, MATH500, and LiveCodeBench. The model distilled from AM-Thinking-v1 consistently achieves the best performance (e.g., 84.3 on AIME2024, 72.2 on AIME2025, 98.4 on MATH500, and 65.9 on LiveCodeBench) and demonstrates adaptive output behavior-producing longer responses for harder tasks and shorter ones for simpler tasks. These findings highlight the value of high-quality, verified reasoning traces. We release the AM-Thinking-v1 and Qwen3-235B-A22B distilled datasets to support future research on open and high-performing reasoning-oriented LLMs. The datasets are publicly available on Hugging Face\footnote{Datasets are available on Hugging Face: \href{https://huggingface.co/datasets/a-m-team/AM-Thinking-v1-Distilled}{AM-Thinking-v1-Distilled}, \href{https://huggingface.co/datasets/a-m-team/AM-Qwen3-Distilled}{AM-Qwen3-Distilled}.}.