arXiv:2611.13689v1 Announce Type: new Abstract: We present Walrus, a unified 8B speech-and-audio foundation model handling speech recognition (including code-switching and multi-talker speech), speech-to-text and speech-to-speech translation, text-to-speech, emotion recognition, audio captioning, and general audio understanding. Our main contribution is not a new architecture but a data-centric training recipe; we use a standard decoder-only backbone initialized from Gemma 4, so that gains can be traced to the data. For speech generation, Walrus predicts low-bitrate discrete speech tokens, and a lightweight token-to-waveform decoder converts them into high-fidelity audio. The recipe is a three-stage data curriculum that moves from broad multilingual data to multi-talker, code-switching, and domain-specific data. At each stage, task-aware and dataset-aware weighting balances tasks with very different token budgets and protects core skills from forgetting. Trained on over 600M samples covering more than 20 tasks and 100 languages, Walrus leads on most multilingual, multi-talker, and code-switching ASR, speech translation, and audio understanding benchmarks, outperforming both open speech language models of comparable size and dedicated task-specific models. On most benchmarks, it even matches or surpasses the $4\times$ larger Qwen3-Omni's performance. Results suggest that data engineering is a primary driver of quality in multi-task speech and audio modeling.