A bstract We use Soft Collinear Effective Theory (SCET) to factorize the polarized Deep Inelastic Scattering (DIS) structure functions g 1 ( x ) and g 2 ( x ), and to sum Sudakov double logarithms of 1 − x . The analysis is done both in terms of lightcone parton distributions and their moments. Computing g 2 requires subleading SCET operators which contain gluons. We calculate the one-loop matching coefficients from QCD onto these subleading SCET operators, and the one-loop matching from SCET on