We study corrections suppressed by one power of the soft gluon energy to the resummation of threshold logarithms for the Drell-Yan cross section and for Deep Inelastic structure functions. While no general factorization theorem is known for these next-to-eikonal (NE) corrections, it is conjectured that at least a subset will exponentiate, along with the logarithms arising at leading power. Here we develop some general tools to study NE logarithms, and we construct an ansatz for threshold resummation that includes various sources of NE corrections, implementing in this context the improved collinear evolution recently proposed by Dokshitzer, Marchesini and Salam (DMS). We compare our ansatz to existing exact results at two and three loops, finding evidence for the exponentiation of leading NE logarithms and confirming the predictivity of DMS evolution
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