O(ALPHA(2)(S)) CORRECTIONS TO POLARIZED HEAVY FLAVOR PRODUCTION AT Q(2)MUCH-GREATER-THAN-M(2)

In this paper we present the analytic form of the heavy flavour coeffi cient functions for polarized deep inelastic lepton-hadron scattering. The expressions are valid in the kinematical regime Q(2) much greater than m(2) where Q(2) and m(2) stand for the masses squared of the vir tual photon and heavy quark respectively, Using these coefficient func tions we have computed the next-to-leading order alpha(s) corrections to polarized charm production at HERA collider energies, where bath th e electron and proton beams are polarized, We also give an estimate of these corrections at fixed target experiments where the typical Q(2) values are much smaller than at HERA.