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We analyze the factorization to subleading power in the flavor changingneutral current process $\bar B\to X_s \ell^+ \ell^-$. In particular, wecompute the so-called resolved contributions and explore the numerical impacton observables. In these contributions the virtual photon couples to lightpartons instead of connecting directly to the effective weak-interactionvertex. They represent an irreducible uncertainty in the inclusive $\bar B \toX_s \ell^+ \ell^-$ decay which cannot be removed by relaxing the experimentallynecessary cuts in the hadronic mass spectrum.

Subleading Power Factorization in $\bar B \to X_s \ell^+\ell^-$