Search for Lepton Flavor Violation in Upsilon Decays

\begin{document} With the data collected with the CLEO~III detector at CESR we report the first search for Lepton Flavor Violation in the decays of $\Upsilon(1S)$, $\Upsilon(2S)$, and $\Upsilon(3S)$ resonances. We present the analysis technique, Monte Carlo simulation studies, the background calibration method based on data, and preliminary results of our analysis. If discovered, LFV in $\Upsilon$ decays could be explained by low-mass quantum gravity, Abdus-Salam leptoquarks or neutrino oscillations arising in SUSY models. \end{document}