Federated Learning (FL) has emerged as a promising approach to enable collaborative learning among multiple clients while preserving data privacy. However, cross-domain FL tasks, where clients possess data from different domains or distributions, remain a challenging problem due to the inherent heterogeneity. In this paper, we present UNIDEAL, a novel FL algorithm specifically designed to tackle the challenges of cross-domain scenarios and heterogeneous model architectures. The proposed method introduces Adjustable Teacher-Student Mutual Evaluation Curriculum Learning, which significantly enhances the effectiveness of knowledge distillation in FL settings. We conduct extensive experiments on various datasets, comparing UNIDEAL with state-of-the-art baselines. Our results demonstrate that UNIDEAL achieves superior performance in terms of both model accuracy and communication efficiency. Additionally, we provide a convergence analysis of the algorithm, showing a convergence rate of O(1/T) under non-convex conditions.

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