Diffusion models achieve high-quality image generation but are limited by slow iterative sampling. Distillation methods alleviate this by enabling one- or few-step generation. Flow matching, originally introduced as a distinct framework, has since been shown to be theoretically equivalent to diffusion under Gaussian assumptions, raising the question of whether distillation techniques such as score distillation transfer directly. We provide a simple derivation -- based on Bayes' rule and conditional expectations -- that unifies Gaussian diffusion and flow matching without relying on ODE/SDE formulations. Building on this view, we extend Score identity Distillation (SiD) to pretrained text-to-image flow-matching models, including SANA, SD3-Medium, SD3.5-Medium/Large, and FLUX.1-dev, all with DiT backbones. Experiments show that, with only modest flow-matching- and DiT-specific adjustments, SiD works out of the box across these models, in both data-free and data-aided settings, without requiring teacher finetuning or architectural changes. This provides the first systematic evidence that score distillation applies broadly to text-to-image flow matching models, resolving prior concerns about stability and soundness and unifying acceleration techniques across diffusion- and flow-based generators. We will make the PyTorch implementation publicly available.
Zhou et al. (Mon,) studied this question.