arXiv:2408.12483v2 Announce Type: replace-cross Abstract: Dataset Distillation (DD) aims to synthesize a small dataset capable of performing comparably to the original dataset. Despite the success of numerous DD methods, theoretical exploration of this area remains unaddressed. In this paper, we take an initial step towards understanding various matching-based DD methods from the perspective of sample difficulty. We begin by empirically examining sample difficulty, measured by gradient norm, and observe that different matching-based methods roughly correspond to specific difficulty tendencies. We then extend the neural scaling laws of data pruning to DD to theoretically explain these matching-based methods. Our findings suggest that prioritizing the synthesis of easier samples from the original dataset can enhance the quality of distilled datasets, especially in low IPC (image-per-class) settings. Based on our empirical observations and theoretical analysis, we introduce the Sample Difficulty Correction (SDC) approach, designed to predominantly generate easier samples to achieve higher dataset quality. Our SDC can be seamlessly integrated into existing methods as a plugin with minimal code adjustments. Experimental results demonstrate that adding SDC generates higher-quality distilled datasets across 7 distillation methods and 6 datasets.