In this paper we obtain the heavy-quark contribution to the longitudinal structure functions F L (x, Q 2 ). Since F L structure functions contains rather large heavy flavor contributions in the small x region, we need to use the massive operator matrix elements, which contribute to the heavy flavor Wilson coefficients in unpolarized deeply inelastic scattering in the region Q 2 >> m 2 . The method of QCD analysis, based on the Jacobi polynomials method, is also described. Our results for longitudinal structure function are in good agreement with the available experimental data.