The gluon contributions to FL(x,Q2) in O(αs) are
calculated taking into account the transverse momentum of the initial state
parton. In comparison with collinear factorization FL(x,Q2), is not
affected at large x but takes smaller values in the small x range. The
onset of the k⊥ effect is a function of Q2.Comment: 4 p., postscript encoded with uufiles; DESY 94--14