Virtual Photon Structure from Low Q² Jet Production

We review next-to-leading order calculations of one- and two-jet production in ep collisions at HERA for photon virtualities in the range 1<Q^2<100 GeV^2. Soft and collinear singularities are extracted using the phase space slicing method. Numerical results are presented for HERA conditions with the Snowmass jet definition. The transition between photoproduction and deep-inelastic scattering is studied. We discuss the comparison with recent H1 data of the dijet rate and differential dijet cross sections with special attention to the region, in which two jets have equal transverse momenta.