We calculate the cross section for the production of two jets with large
transverse momenta \kf^2 in DIS diffractive dissociation for both transverse
and longitudinally polarized photons. The scale which defines the hardness of
the pomeron is found to be \kf^2\frac{Q^2+M^2}{M^2}. We present analytic
expressions and discuss numerical results relevant for the diffractive
dissociation at HERA.Comment: 16 pages, latex, 14 figures include