Divide, Conquer, and Distill: Unified Sample Selection and LLM Distillation for Noisy Long-Tailed Learning

Bo Yuan, Yulin Chen, Jie Cao, Mei Gao


Abstract
There is a rising interest in further exploring learning with noisy labels on textual data. Existing solutions often assume the ground truth classes of the training data are balanced, overlooking the long-tailed distribution prevalently encountered in real-world data, which can significantly harm the effect of denoising strategies. Meanwhile, misidentifying clean samples further compromises the model’s learning of long-tailed data. To tackle this issue, we propose a novel knowledge distillation framework for learning with noisy labels under long-tailed distribution (LNL-LT). Specifically, we first introduce a divide-and-conquer sample selection strategy to perform head-tail class division and better separate clean samples from noisy samples within these classes, especially for the tail classes. Then, we employ LLM knowledge distillation to generate pseudo-labels and new samples for tail classes, enhancing pseudo-label quality while mitigating the effects of sample scarcity caused by the long-tailed distribution. Experimental results on both synthetic and real-world datasets demonstrate that our method surpasses current state-of-the-art methods.
Anthology ID:
2026.findings-emnlp.1447
Volume:
Findings of the Association for Computational Linguistics: EMNLP 2026
Month:
October
Year:
2026
Address:
Budapest, Hungary
Editors:
Hung-Yi Lee, Sunipa Dev, Jessy Li, Desmond Elliott
Venue:
Findings
SIG:
SIGDAT
Publisher:
Association for Computational Linguistics
Note:
Pages:
30847–30864
Language:
URL:
https://aclanthology.org/2026.findings-emnlp.1447/
DOI:
Bibkey:
Cite (ACL):
Bo Yuan, Yulin Chen, Jie Cao, and Mei Gao. 2026. Divide, Conquer, and Distill: Unified Sample Selection and LLM Distillation for Noisy Long-Tailed Learning. In Findings of the Association for Computational Linguistics: EMNLP 2026, pages 30847–30864, Budapest, Hungary. Association for Computational Linguistics.
Cite (Informal):
Divide, Conquer, and Distill: Unified Sample Selection and LLM Distillation for Noisy Long-Tailed Learning (Yuan et al., Findings 2026)
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https://aclanthology.org/2026.findings-emnlp.1447.pdf