  A study of the order $\alpha_s^2$ corrections to the Drell Yan (non-singlet)
cross section for incoming states of arbitrary longitudinal helicities is
presented. The study is performed in the case of the transverse momentum
distributions, $(q_T)$, of the lepton pair and extends the calculation of Ellis
Martinelli and Petronzio (EMP) to the polarized case. We use the $\bar{MS}$
scheme and the t'Hooft-Veltman regularization for the helicity projectors. From
our results one can obtain the bulk of the totally inclusive NNLO cross section
for the production of a Drell Yan pair in the non-singlet sector by a simple
integration over the heavy photon momentum. We show that in the $\bar{MS}$
helicity is not conserved, unless a finite renormalization is done to reenter
into a physical scheme ($\bar{MS}_p$). This aspect of the calculation follows
the same trend as in polarized production of single and double photon to
$O(\alpha_s^2)$. In the unpolarized limit we reproduce all the results of EMP.
