Abstract: In this study we examined how coding processes in pigeons' delayed matching-to-sample were affected by the stimuli to be remembered. In Experiment 1, two groups of pigeons initially learned 0-delay matching-to-sample with identical comparison stimuli (vertical and horizontal lines) but with different sample stimuli (red and green hues or vertical and horizontal lines). Longer delays were then introduced between sample offset and comparison onset to assess whether pigeons were prospectively coding the same events (viz., the correct line comparisons) or retrospectively coding different events (viz., their respective sample stimuli). The hue-sample group matched more accurately and showed a slower rate of forgetting than the line-sample group. In Experiment 2, pigeons were trained with either hues or lines as both sample and comparison stimuli, or with hue samples and line comparisons or vice versa. Subsequent delay tests revealed that the hue-sample groups remembered more accurately and generally showed slower rates of forgetting than the line-sample groups. Comparison dimension had little or no effect on performance. Together, these data suggest that pigeons retrospectively code the samples in delayed matching-to-sample.