  We report on results for the heavy flavor contributions to $F_2(x,Q^2)$ in
the limit $Q^2\gg m^2$ at {\sf NNLO}. By calculating the massive $3$--loop
operator matrix elements, we account for all but the power suppressed terms in
$m^2/Q^2$. Recently, the calculation of fixed Mellin moments of all $3$--loop
massive operator matrix elements has been finished. We present new all--$N$
results for the $O(n_f)$--terms, thereby confirming the corresponding parts of
the $3$--loop anomalous dimensions. Additionally, we report on first genuine
$3$--loop results of the ladder--type diagrams for general values of the Mellin
variable $N$.
