Abstract
We evaluate the three-loop matching conditions for the dimension-five operators that are relevant for the b→ sγ decay. Our calculation completes the first out of three steps (matching, mixing and matrix elements) that are necessary for finding the next-to-next-to-leading QCD corrections to this process. All such corrections must be calculated in view of the ongoing accurate measurements of the B ̄ →X sγ branching ratio.
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