Title: Rethinking Knowledge Distillation via Cross-Entropy. Abstract: Knowledge Distillation (KD) has developed extensively and boosted various tasks. The classical KD method adds the KD loss to the original cross-entropy (CE) loss. We try to decompose the KD loss to explore its relation with the CE loss. Surprisingly, we find it can be regarded as a combination of the CE loss and an extra loss which has the identical form as the CE loss. However, we notice the extra loss forces the student's relative probability to learn the teacher's absolute probability. Moreover, the sum of the two probabilities is different, making it hard to optimize. To address this issue, we revise the formulation and propose a distributed loss. In addition, we utilize teachers' target output as the soft target, proposing the soft loss. Combining the soft loss and the distributed loss, we propose a new KD loss (NKD). Furthermore, we smooth students' target output to treat it as the soft target for training without teachers and propose a teacher-free new KD loss (tf-NKD). Our method achieves state-of-the-art performance on CIFAR-100 and ImageNet. For example, with ResNet-34 as the teacher, we boost the ImageNet Top-1 accuracy of ResNet18 from 69.90% to 71.96%. In training without teachers, MobileNet, ResNet-18 and SwinTransformer-Tiny achieve 70.04%, 70.76%, and 81.48%, which are 0.83%, 0.86%, and 0.30% higher than the baseline, respectively.