通过动态调整采样策略，让模型更均衡地探索平坦的损失区域。

Long-tailed learning couples two sources of poor generalization: head classes dominate training exposure, while under-represented classes often converge to sharper regions of the loss landscape. Conventional re-sampling addresses the former without considering geometry, whereas existing long-tailed sharpness-aware minimization (SAM) methods modify losses or perturbations only after biased mini-batches have been drawn. We introduce Sharpness-Guided Equilibrium Sampling (SGS), which treats the sampling distribution as an active control variable for optimization geometry. SGS dynamically adjusts subsequent mini-batches by increasing the sampling probability of less frequently sampled classes while suppressing classes with large SAM-induced loss changes, using only cumulative class counts and EMA sharpness estimates obtained from the standard SAM update, without class-wise perturbations or additional backward passes. We characterize this sampling process through a continuous-time stochastic differential equation and a sampling-dependent PAC-Bayes analysis, explaining how frequency-sharpness feedback can move training toward a more balanced flatness profile. On CIFAR-100 LT with an imbalance ratio of 100, SGS-SAM improves Focal-SAM by 10.85 points in tail accuracy and 3.56 points overall. On ImageNet-LT, it improves ImbSAM by 6.59 points on tail classes and 1.20 points overall. Its training time is only $1.02\times$ that of vanilla SAM. Beyond these gains, SGS establishes a sampling-side route to loss-landscape control, suggesting that future long-tailed methods can jointly regulate data exposure and optimization geometry rather than treating either as fixed.