Two-loop operator matrix elements calculated up to finite terms

We present the two-loop corrected operator matrix elements calculated in N-dimensional regularization up to the finite terms which survive in the limit $\epsilon = N - 4 \to 0 $. The anomalous dimensions of the local operators have been previously extracted from the pole terms and determine the scale evolution of the deep inelastic structure functions measured in unpolarized lepton hadron scattering. The finite $\epsilon$-independent terms in the two-loop expressions are needed to renormalize the local operators up to third order in the strong coupling constant $\alpha_s$. Further the unrenormalized expressions for the two-loop corrected operator matrix elements can be inserted into specific one loop graphs to obtain a part of the third order contributions to these matrix elements. This work is a first step in obtaining the anomalous dimensions up to third order so that a complete next-to-next-to-leading order (NNLO) analysis can be carried out for deep inelastic electroproduction.