The analytic continuation of the Mellin transforms to complex values of N f
or the basic functions g(i) (x) of the momentum fraction x emerging in the
quantities of massless QED and QCD up to two-loop order, as the unpolarized
and polarized splitting functions, coefficient functions, and hard scatter
ing cross sections for space- and time-like momentum transfer are evaluated
. These Mellin transforms provide the analytic continuations of all finite
harmonic sums up to the level of the threefold sums of transcendentality fo
ur, where the basis-set g(i) (x) consists of products of Nielsen integrals
up to transcendentality four, The computer code ANCONT is provided. (C) 200
0 Elsevier Science B.V. All rights reserved.