Transformers Trained via Gradient Descent Can Provably Learn a Class of Teacher Models

arXiv cs.LG / 3/25/2026

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Key Points

  • The paper provides theoretical results showing that one-layer transformers with simplified “position-only” attention can learn and recover all parameter blocks of several classes of teacher models, achieving optimal population loss.
  • The teacher model family analyzed spans convolution/average pooling networks, graph convolution layers, and multiple classic statistical learning models, including sparse token selection variants and group-sparse linear predictors.
  • It argues that different learning tasks share a common bilinear structure, which the authors use to derive unified learning guarantees across these teacher-to-student distillation settings.
  • Beyond learning, the study also studies generalization behavior, demonstrating out-of-distribution generalization for the trained transformer under mild assumptions.
  • The work is positioned as an effort to strengthen the theoretical foundations for why transformers succeed across diverse tasks by reframing them as students trained via gradient descent to mimic teachers.

Abstract

Transformers have achieved great success across a wide range of applications, yet the theoretical foundations underlying their success remain largely unexplored. To demystify the strong capacities of transformers applied to versatile scenarios and tasks, we theoretically investigate utilizing transformers as students to learn from a class of teacher models. Specifically, the teacher models covered in our analysis include convolution layers with average pooling, graph convolution layers, and various classic statistical learning models, including a variant of sparse token selection models [Sanford et al., 2023, Wang et al., 2024] and group-sparse linear predictors [Zhang et al., 2025]. When learning from this class of teacher models, we prove that one-layer transformers with simplified "position-only'' attention can successfully recover all parameter blocks of the teacher models, thus achieving the optimal population loss. Building upon the efficient mimicry of trained transformers towards teacher models, we further demonstrate that they can generalize well to a broad class of out-of-distribution data under mild assumptions. The key in our analysis is to identify a fundamental bilinear structure shared by various learning tasks, which enables us to establish unified learning guarantees for these tasks when treating them as teachers for transformers.