Remove the two screws holding the top in position (at the back), lift the back of the top and move to front, it will then lift clear.
Remove the green, white and earth connections from the back panel connection (where the mains lead comes in)
Remove the LH and RH screws on the back panel and lift this clear.
When this is removed you are looking at the back of the drum bearing. There is a raised tin cover attached to this. The heater unit is behind this. From the bottom of this you will see a small finned unit sticking out with two rods and some wire on it. Disconnect the electrical connections.
Remove the screws securing the back drum bearing, it wil be easier if the dryer is placed on its front. Lift the bearing clear, this exposes the drum, motor pulley and drive belt.
Renew the belt and re-assemble in reverse order.
Make sure you have noted the correct cable connections
Takes about 45 minutes
Good luck
Ian D., October 2005