  We report on our latest results in the calculation of the two--mass
contributions to 3--loop operator matrix elements (OMEs). These OMEs are needed
to compute the corresponding contributions to the deep-inealstic scattering
structure functions and to generalize the variable flavor number scheme by
including both charm and bottom quarks. We present the results for the
non-singlet and $A_{gq,Q}$ OMEs, and compare the size of their contribution
relative to the single mass case. Results for the gluonic OME $A_{gg,Q}$ are
given in the physical case, going beyond those presented in a previous
publication where scalar diagrams were computed. We also discuss our recently
published two--mass contribution to the pure singlet OME, and present an
alternative method of calculating the corresponding diagrams.
