acceptodds
Published as a conference paper at NeurIPS 2026

FourierMoE: Fourier Mixture-of-Experts Adaptation of Large Language Models

Juyong Jiang, Fan Wang, Hong Qi, Sunghun Kim, Jing Tang

Abstract

Parameter-efficient fine-tuning (PEFT) has emerged as a crucial paradigm for adapting large language models (LLMs). However, standard PEFT methods often struggle in multi-task fine-tuning settings due to task interference and a limited parameter budget. Recent approaches incorporate the mixture-of-experts (MoE) architecture, referred to as mixture-of-parameter-efficient-experts (MoPE), to alleviate this issue by dynamically routing inputs to specialized experts. However, these methods remain based on *spatial* parameterization, which may introduce structural redundancy and additional parameter overhead. To address these limitations, we revisit model adaptation from a *spectral* perspective. Our analysis uncovers heterogeneity in frequency sensitivity across model layers and downstream tasks, indicating that adaptation should be frequency-aware rather than uniformly parameterized in the spatial domain. Motivated by this insight, we propose **FourierMoE**, a novel framework that unifies spectral parameterization with MoE via frequency-specialized experts and the learning of conjugate-symmetric complex coefficients. We conduct extensive experiments across multiple model families on a diverse range of tasks, including commonsense reasoning, math reasoning, image classification, and natural language understanding. Experimental results on 28 benchmarks show that FourierMoE consistently outperforms full fine-tuning (FFT) and 15 competitive baselines in both single-task and multi-task settings, while requiring significantly fewer trainable parameters, demonstrating superior effectiveness, efficiency, and adaptability.

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