The order ${\cal O} (\alpha\as m_t^2/M_W^2)$ corrections to the
partial decay rate of $\Gamma(Z\rightarrow b\bar{b})$ are computed
using the heavy top mass expansion. They are given by the absorptive
part of the corresponding three loop $Z$-self energy diagrams. Our
method provides an independent way to calculate the QCD corrections to
the electroweak one loop result for $\Gamma(Z\rightarrow b\bar{b})$
and our result represents another confirmation of the one recently
published by Fleischer et al.