and FL in perturbative QCD up to second-order corrections and in leading twist
approximation. We calculate the two-loop contributions to the anomalous dimensions of the
singlet and non-singlet operator matrix elements and the two-loop coefficient functions of F2,
F3 and FL. We perform the inverse Mellin transformation analytically and find our results in
agreement with earlier calculations in the literature by Zijlstra and van Neerven.