Knowledge distillation methods are proved to be promising in improving the performance of neural networks and no additional computational expenses are required during the inference time. For the sake of boosting the accuracy of object detection, a great number of knowledge distillation methods have been proposed particularly designed for object detection. However, most of these methods only focus on feature-level distillation and label-level distillation, leaving the label assignment step, a unique and paramount procedure for object detection, by the wayside. In this work, we come up with a simple but effective knowledge distillation approach focusing on label assignment in object detection, in which the positive and negative samples of student network are selected in accordance with the predictions of teacher network. Our method shows encouraging results on the MSCOCO2017 benchmark, and can not only be applied to both one-stage detectors and two-stage detectors but also be utilized orthogonally with other knowledge distillation methods.