  Using renormalization group techniques we have derived analytic formulae for
the next-to-leading order heavy-quark coefficient functions in deep inelastic
lepton hadron scattering. These formulae are only valid in the kinematic regime
Q^2 >> m^2, where Q^2 and m^2 stand for the masses squared of the virtual
photon and heavy quark respectively. Some of the applications of these
asymptotic formulae will be discussed.
