We present the analytic calculation of the Merlin moments of the structure
functions F-2, F-3 and F-L in perturbative QCD up to second-order correctio
ns and in reading twist approximation. We calculate the two-loop contributi
ons to the anomalous dimensions of the singlet and non-singlet operator mat
rix elements and the two-loop coefficient functions of F-2, F-3 and F-L. We
perform the inverse Mellin transformation analytically and find our result
s in agreement with earlier calculations in the literature by Zijlstra and
van Neerven. (C) 2000 Elsevier Science B.V. All rights reserved.