I review the recent progress in the theory of s-channel helicity nonconservation (SCHNC) effects in diffractive DIS including the unitarity driven demise of the Burkhardt-Cottingham sum rule and strong scaling departure from the Wandzura-Wilczek relation.The motto of high energy QCD is the quark helicity conservation which is often believed to entail the s-channel helicity conservation (SCHC) at small x. Here I review the recent work ([ 1, 2, 3, 4, 5], which shows this belief is groundless and there is an extremely rich helicity-flip physics at small x.The backbone of DIS is the Compton scattering′ , which at small-x can be viewed as a (i) dissociation γ * → qq followed by (ii) elastic scattering qqp → qqp ′ with exact conservation of quark helicity and (iii) fusion qq → gamma * ′ . The CS amplitude A νµ can be written aswhere λ,λ stands for q,q helicities, Ψ µ,λλ is the wave function of the qq Fock state of the photon. The qq-proton scattering kernel A qq does not depend on, and conserves, the q,q helicities and is calculable in terms of the gluon structure function of the target proton G(x, Q 2 ) taken at) and a certain hard scale Q 2 , see below.For nonrelativistic massive quarks, m 2 f ≫ Q 2 , one only has transitions with λ+λ = µ. However, the relativistic P-waves give rise to transitions of transverse photons into the qq state with λ+λ = 0 in which the helicity of the photon as transferred to the qq orbital angular momentum. This state λ +λ = 0 is shared by the transverse (T) and longitudinal (L) photons which entails [ 1] the schannel helicity nonconserving (SCHNC) single- *