Abstract submitted to the
         XXXth International Conference on High Energy Physics
                July 27 - August 2, 2000, Osaka, Japan
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                Measurement of the structure of virtual photons


                    
                               ZEUS Collaboration





                                    Abstract


    Measurements of the structure of the virtual photon in the
transition region between quasi-real photons and those far from
mass-shell have been made with the ZEUS detector at HERA, using an
integrated luminosity of 38 pb-1.  Dijet final states are
identified, and differential cross sections are presented in terms of
x_gamma-obs, an estimator of the fraction of the photon energy which
takes part in the QCD subprocess. Comparison is made to theoretical
predictions.