Check these couple of things :
Check to see whether there's power getting to the dryer. Is it plugged in? Check for blown fuses or tripped circuit breakers--your dryer uses two fuses or circuit breakers. The dryer could tumble but not heat if only one of the two fuses is blown. If you have circuit breakers, one of the two circuit breakers can trip, even if the two for the dryer are connected.
Heating element
Often a dryer heating element burns out, but doesn't trip the circuit breaker or blow a fuse. The heating element is simply a long coil of special wire. You can check it for continuity with an ohm meter. No continuity means the element is bad and you need to replace it--electric heating elements aren't repairable.
Thermal fuse
On many dryers, there's a thermal fuse mounted to the exhaust duct inside the back cover panel. The fuse--which is about an inch long--is usually embedded in black resin and mounted in a white plastic housing. If the fuse has blown, you need to replace it. (You can't re-set it.)
Wiring
A common problem is for the main wiring connection from the house, at the dryer, to burn and break its connection. Because the dryer can still tumble with partial power, the connection may be only partially defective. You may need to replace both the power cord to the dryer and the terminal block inside the dryer that the wire is attached to.
Chips
October 2005