  We present one- and two-jet inclusive cross sections for gamma*gamma
scattering and virtual photoproduction in ep collisions. The hard cross
sections are calculated in next-to-leading order QCD. Soft and collinear
singularities are extracted using the phase-space-slicing method. The initial
state singularity of the virtual photon depends logarithmically its'
virtuality. This logarithm is large and has to be absorbed into the parton
distribution function of the virtual photon. We define for this purpose an
MS-bar factorization scheme similar to the real photon case. We numerically
study the dependence of the inclusive cross sections on the transverse energies
and rapidities of the outgoing jets and on the photon virtuality. The ratio of
the resolved to the direct cross section in ep collisions is compared to ZEUS
data.
