We report on the status of the calculation of the massive Wilson coefficients
and operator matrix elements for deep-inelastic scatterung to three-loop order.
We discuss both the unpolarized and the polarized case, for which all the
single-mass and nearly all two-mass contributions have been calculated.
Numerical results on the structure function F2(x,Q2) are presented. In the
polarized case, we work in the Larin scheme and refer to parton distribution
functions in this scheme. Furthermore, results on the three-loop variable
flavor number scheme are presentedComment: 12 page