  We present analytic formulae for the heavy flavour coefficient functions for
polarized deep inelastic lepton-hadron scattering. The expressions are valid in
the kinematical regime $Q^2\gg m^2$ where $Q^2$ and $m^2$ stand for the masses
squared of the virtual photon and heavy quark respectively. Using these
coefficient functions we have computed the next-to-leading order $\alpha_s$
corrections to polarized charm production at HERA collider energies, where both
the electron and proton beams are polarized. We also give an estimate of these
corrections at fixed target experiments where the typical $Q^2$ values are much
smaller than at HERA.
