We present a computation of nucleon mass corrections to nucleon struct
ure functions for polarized deep-inelastic scattering. We perform a fi
t to existing data including mass corrections at first order in m(2)/Q
(2) and we study the effect of these corrections on physically interes
ting quantities. We conclude that mass corrections are generally small
, and compatible with current estimates of higher twist uncertainties,
when available. (C) 1998 Published by Elsevier Science B.V.