heater element easy to locate,look like round tube with solid wires soldered to it but first find the thermostat that is most times the culprit,small black and silver unit with wires ,should give you close circuit when cold,heater approx. 10 times price of thermostat.only way to get to it is by lying machine on side and open bottom panel,be carefull not to damage overflow unit on floor of panel
jj, August 2013