Hello Steve,
It sounds like either motor has quit or probably more likely the drum drive belt has broken or slipped off the drum.
If your dryer doesn't have some sort of interlock switch in the design; and you can hear the motor running when attempting to start, the motor is likely allright.
The panels will have to be removed to view the drum the belt will likely be about 1/2 inch wide, if you cannot see it from the top of dryer when opened, it's either slipped off or broken, you will have to get into bottom of unit to observe belt configuration.
Here's a website that has diagrams of different models, you will need Make and Model of your dryer, they have photos of a lot of belt alignments and you will be able to how to place the tensioner
http://www.repairclinic.com/0047_13.asp
In Christ,
Walt
October 2008