  A method to correct the jet transverse energy has been developed for the ZEUS
detector which attains an uncertainty better than 3%. The procedure is based on
a combination of tracking and calorimeter information that optimises the
resolution of reconstructed kinematic variables. The selected calorimeter
clusters and tracks are referred to as Energy Flow Objects (EFOs). The
conservation of energy and momentum in neutral current deep inelastic $e^+p$
scattering events is exploited to determine the required energy corrections by
balancing the scattered positron with the hadronic final state. The method has
been applied to data and simulated events independently. The corrected EFOs are
used as input to a $k_T$-cluster jet algorithm to reconstruct the jets and to
determine kinematic variables. In addition, the corrected EFOs allow an
improved measurement of the internal structure of a jet.
