  We calculate the cross section for the production of two jets with large
transverse momenta $\kf^2$ in DIS diffractive dissociation for both transverse
and longitudinally polarized photons. The scale which defines the hardness of
the pomeron is found to be $\kf^2\frac{Q^2+M^2}{M^2}$. We present analytic
expressions and discuss numerical results relevant for the diffractive
dissociation at HERA.
