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We calculate the differential decay rate for inclusive $\bar B\to\tau,\bar\nu,X1/m_b^2$ in the heavy quark expansion, for both polarized and unpolarized tau leptons. We show that using a systematic expansion significantly reduces the theoretical uncertainties in the calculation. We obtain for the total branching ratio ${\rm BR}(\bar B\to\tau,\bar\nu,X)=2.30\pm 0.25%A_{\rm pol}=-0.706\pm0.006$. {}From the experimental measurement of the branching ratio at LEP, we derive the upper bound for one of the parameters of the heavy quark effective theory.

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