We present the full next-to-next-to-leading order (NNLO) corrections to the coefficient function for the polarized cross section $d Deltasigma/d Q$ of the Drell-Yan process. We study the effect of these corrections on the process $p+pto l^+l^-+`X$ at an C.M. energy $sqrt{S}=200 GeV$. All QCD partonic subprocesses have been included provided the lepton pair is created by a virtual photon, which is a valid approximation for a lepton pair invariant mass $Q<50 GeV$. For this reaction the dominant subprocess is given by $q+bar qto gamma^*+`X$ and its higher order corrections so that it provides us with an excellent tool to measure the polarized sea-quark densities.
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