  We compute the $ma$ dependence of lattice renormalization factors for sea
quark matrix elements. The results differ from the $(1+ma)$ correction factor
commonly used for valence quarks and connected current insertions. We find that
for sea quarks, the correction factors are in general larger and depend
strongly on the Lorentz structure of the current under consideration. Results
are presented both for the Wilson action and for the 2-link improved action of
Hamber and Wu. Phenomenological implications are also briefly discussed in two
examples.
