  We extend previous computations of the second order QCD corrections to
semileptonic b \to c inclusive transitions, to the case where the charged
lepton in the final state is massive. This allows accurate description of b \to
c \tau \bar \nu_\tau decays. We review techniques used in the computation of
O(\alpha_s^2) corrections to inclusive semileptonic b \to c transitions and
present extensive numerical studies of O(\alpha_s^2) QCD corrections to b \to c
l \bar \nu_l decays, for l =e, \tau.
