  We present an analytical calculation of the next-to-next-to-leading order
corrections to the partial decay width $H\to gg$ for a Higgs boson in the
intermediate mass range. We apply an asymptotic expansion for $M_H\ll 2M_t$ and
compute three terms in the expansion. The leading term confirms the results
present in the literature. It is argued that our result is equivalent to an
exact calculation up to $M_H\approx M_t$. For a Higgs boson mass of 120 GeV the
power-suppressed terms lead to corrections of about 9% in the
next-to-next-to-leading order coefficient.
