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To achieve better disentanglement, we propose \\textbf{DSA-Tokenizer}, which explicitly disentangles speech into discrete semantic and acoustic tokens via distinct optimization constraints. Specifically, semantic tokens are supervised by ASR to capture linguistic content, while acoustic tokens focus on mel-spectrograms restoration to encode style. We further introduce a hierarchical Flow Matching decoder and a joint reconstruction-context inpainting training strategy, allowing the model to support both high-fidelity reconstruction and cross-utterance voice clone. To speed up inference, we distill the DiT decoder to reduce sampling steps of inference to 4 and improve synthesis quality with G","title":"DSA-Tokenizer: Disentangled Semantic-Acoustic Tokenization via Flow Matching-based Hierarchical Fusion","url":"https://arxiv.org/abs/2601.09239","vendor":"arxiv_cs_ai"},"summary":"arXiv:2601.09239v3 Announce Type: replace-cross \nAbstract: Speech tokenizers are a key building block of fully discrete Speech LLMs. Existing tokenizers either prioritize semantic encoding, fuse semantic content with acoustic style inseparably, or achieve incomplete semantic-acoustic disentanglement. To achieve better disentanglement, we propose \\textbf{DSA-Tokenizer}, which explicitly disentangles speech into discrete semantic and acoustic tokens via distinct optimization constraints. Specifically, semantic tokens are supervised by ASR to capture linguistic content, while acoustic tokens focus on mel-spectrograms restoration to encode style. We further introduce a hierarchical Flow Matching decoder and a joint reconstruction-context inpainting training strategy, allowing the model to support both high-fidelity reconstruction and cross-utterance voice clone. 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