We present the threshold resummation for the cross section for electroprodu
ction of heavy quarks. We work to next-to-leading logarithmic accuracy and
in single-particle inclusive kinematics. We provide next-to-leading and nex
t-to-next-to-leading order expansions of our resummed formula, and examine
numerically the quality of these finite order approximations. For the case
of charm we study their impact on the structure function F-2 and its differ
ential distribution with respect to the charm transverse momentum. [S0556-2
821(99)03603-6].