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In this paper we present the analytic form of the heavy quark coefficient functions for deep inelastic lepton-hadron scattering in the kinematical regime Q2 >> m 2. Here Q2 and m 2 stand for the masses squared of the virtual photon and heavy quark, respectively. The calculations have been performed up to next-to-leading order in the strong couphng constant a, using operator product expansion techniques. Apart from a check on earlier calculations, which however are only accessible via large computer programs, the asymptotic forms of the coefficient functions are useful for charm production at HERA when the condition Q2 >> mc2 is satisfied. Furthermore, the analytical expressions can also be used when one applies the variable tlavour number scheme up to next-to-leading order in a,.

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