  The twist--2 heavy flavor contributions to the polarized structure function
$g_2(x,Q^2)$ are calculated. We show that this part of $g_2(x,Q^2)$ is related
to the heavy flavor contribution to $g_1(x,Q^2)$ by the Wandzura--Wilczek
relation to all orders in the strong coupling constant. Numerical results are
presented.
