We perform the analytic calculation of the Mellin moments of the structure
functions F-2 and F-L in perturbative QCD up to second order corrections an
d in leading twist approximation. We calculate the 2-loop contributions to
the anomalous dimensions of the singlet and non-singlet operator matrix ele
ments and the a-loop coefficient functions of F-2 and F-L. Our results are
in agreement with earlier calculations in the literature.