  In this paper we present the analytic form of the heavy-quark coefficient
functions for deep-inelastic lepton-hadron scattering in the kinematical regime
$Q^2 \gg m^2$ . Here $Q^2$ and $m^2$ stand for the masses squared of the
virtual photon and heavy quark respectively. The calculations have been
performed up to next-to-leading order in the strong coupling constant
$\alpha_s$ using operator product expansion techniques. Apart from a check on
earlier calculations, which however are only accessible via large computer
programs, the asymptotic forms of the coefficient functions are useful for
charm production at HERA when the condition $Q^2 \gg m_c^2$ is satisfied.
Furthermore the analytical expressions can also be used when one applies the
variable heavy flavour scheme up to next-to-leading order in $\alpha_s$.
