We present the threshold resummation for the cross section of heavy quark p
roduction in polarized deep-inelastic scattering to next-to-leading logarit
hmic accuracy and in single-particle inclusive kinematics. We expand our re
summed result in a, to next-to-leading and next-to-next-to-leading order an
d study the impact of these higher order corrections on the charm structure
function g(1)(c) in the kinematical range accessible to the HERMES and COM
PASS experiments. (C) 2000 Elsevier Science B.V. All rights reserved.