I have a similar problem as agsjcjj (12/22/08 post). I checked the breaker, as well as the voltage at the terminal block where the dryer plug connects. It has 240V.
We had an electrical storm a few days ago, and the heat has not worked since, but the drum turns and the blower works. I checked the heater element for continuity, and it's fine. The two sensors on the heater pipe are continuous (not short circuited).