take off the back panel
then take off the fan and black plastic housing on the bottom left this exposes the tensioners and the drive shaft.
Then take off the screws holding the mounting for the drum its a little tricky , you wont need to remove the wiring from the heating element , that whole back panel should come off. dont forget the screws on the bottom right of the machine .
Once that panel is off you should see the drum exposed. you'll see a mark where the belt should go around the drum.
Feed the belt around the drum and then just pull it through the middle of the tensioners and around the drive shaft, it doesnt need to be threaded around the tensioners just put it through them and around the drive shaft.
Took me 40 mins start to finish, and I had no instructions .... and the dryer is humming away now....success
Excal, March 2010