  In the asymptotic limit $Q^2 \gg m^2$, the non-power corrections to the heavy
flavour Wilson coefficients in deep--inelastic scattering are given in terms of
massless Wilson coeffcients and massive operator matrix elements. We start
extending the existing NLO calculation for these operator matrix elements by
calculating the O($\epsilon$) terms of the two--loop expressions and having
first investigations into the three--loop diagrams needed to O($\alpha_s^3$).
