NNLO Corrections to the Polarized Drell-Yan Coefficient Function

We present the full next-to-next-to-leading order (NNLO) corrections to the coefficient function for the polarized cross section $d \Delta\sigma/d Q$ of the Drell-Yan process. We study the effect of these corrections on the process $p+p\to l^+l^-+`X'$ at an C.M. energy $\sqrt{S}=200 GeV$. All QCD partonic subprocesses have been included provided the lepton pair is created by a virtual photon, which is a valid approximation for a lepton pair invariant mass $Q<50 GeV$. For this reaction the dominant subprocess is given by $q+\bar q\to \gamma^*+`X'$ and its higher order corrections so that it provides us with an excellent tool to measure the polarized sea-quark densities.