There are several possibilities here, use your ears, and work down the fault finding hints below to figure out whats wrong...
Can you hear the motor working? If you can, then either the belt's snapped, or the belt tensioner isn't keeping the belt tight enough to drive the drum. Unplug the dryer, pop the top off then see if the belt is snapped, or just loose to determine which.
Does the dryer make a buzzing sound? This indicates that either the drum bearings or the motor itself is seized. Again unplug, pop the top and have a look inside try to remove a little tension from the belt, and turn the drum. If this rotates then the motor's seized, If the drum wont turn, then your drum's seized.
No sounds at all? This will be a problem with the electrickery in the dryer. May be anything, unless you know what you're doing with electrics, call the repair man out, he'll be able to pinpoint the fault and get the job done quickly.
Eddie Cochran, October 2008