| As shown recently 2d quantum gravity
theories -- including spherically reduced Einstein-gravity --
after an exact path integral of its geometric part can be treated
perturbatively in the loops of (scalar) matter. Obviously the
classical mechanism of black hole formation should be contained
in the tree approximation of the theory. This is shown to be the
case for the scattering of two scalars through an intermediate
state which by its effective black hole mass is identified as a
``virtual black hole''. We discuss the lowest order tree vertex for minimally
and non-minimally coupled scalars and find a non-trivial finite S-matrix
for gravitational s-wave scattering in the latter case.
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