Pigeons' performance with samples of stimuli (red and green), number of responses (1 and 20), and reinforcers (food and no food) was assessed in a matching-to-sample preparation. Samples of red, 20 responses, and food were each associated with the red comparison stimulus; samples of green, 1 response, and no food were each associated with the green comparison stimulus. Interest focused on whether physically different samples associated with the same comparison stimulus each establish a unique memorial representation embodying the physical attributes of the sample (retrospective coding), or whether they activate a unitary memorial representation embodying an instruction for test responding (prospective coding). In the first experiment, accuracy of choice responding was independent of whether successive sample presentations within a trial involved the same physical sample or physically different but associatively identical samples. A second experiment revealed that, in contrast to other matching preparations, accuracy was not reduced when sample elements were compounded during presentation. It was concluded that physically different samples which are associated with the same comparison stimulus are coded prospectively in terms of an instruction for choice responding.