Why would you want to replace the heating element if it is heating? You probably have no air flow through the dryer. Start the dryer & put your hand over the exhaust vent on the back of the dryer. If there is no air coming out then that is the problem. Take the black plastic cover off the back of the dryer (the long cover) and inside is a nylon belt which drives the fan. It often comes off or breaks.
Lincoln Appliance NZ, May 2009