Were do I find the heating element on a Samsung dryer

SOURCE: dryer samsung dv328aer error ccode hE . air

It sounds like Im having the same problem as above. It's saying the same thing HE

SOURCE: how do I remove a Samsung Dryer DV4006 heating element

You will NOT have to remove the drum, as the previous poster said. Unplug the dryer (VERY IMPORTANT). Undo the screws for the cover at the top right at the back of the dryer. Your element is here. Detach it from the cover plate. The undo the bottom cover plate so you can access the plug where the element attaches. You will need to reach in and manipulate the wire out of the clips (easy).
To put it back, just reverse what I've said.

SOURCE: samsung heating elements dv206aes (dc47-00019a

Hi

Please check the bellow links to get the step by step instructions to replace heating element in your dryer:-

http://www.davesrepair.com/DIYhelp/DIYreplacingWPLdryels.htm

http://www.wikihow.com/Change-the-Heating-Element-in-a-Dryer

http://www.ehow.com/how_4819467_replace-dryer-heating-element.html

Please get back to us if you have further query else please accept the suggestion.

Thank you for contacting fixya.com

SOURCE: Samsung gas dryer heats up and then stops. No

The key to your issue is the gas dryer. you need to know how it works to be able to diagnose it. A gas dryer will only fire up if the thermostat calls for heat and the hi limit thermostat is not tripped and the gas valves open and the igniter fires. Any of these not working will not lt dryer fire up the heat.
lets assume the running thermostat is ok since it fires up initially and they seldom are intermittent. A restricted vent would trip the high limit t-stat quickly and would not fire up again till it cools down and resets, since you have stated that the vent is clear and unrestricted we will again assume the hi limit stat is not the problem
(it still could be if it was faulty and opened up prematurely, but again that is not one of the more frequent issues). The flame detector needs to be satisfied to continue the burn after flame is ignited. The detector is a simple device that is located on the burner plenum and is a bi-metal with a clear window that lets light (flame) through to a bi-metal switch that will interrupt gas supply in case there is no flame. these again are not on the most frequent list of parts going bad.
The most likely cause of this problem is a bad igniter. they glow orange on start up and ignite the gas. even though they glow orange does not mean they are good, most develop cracks in the ceramic material and are very brittle. If a crack is present you seldom can see it and often will look normal in operation, but once heated the second cycle of heat fails to ignite. This can be measured cold by resistance check compared with standard value. I often just change them on a hunch , saves time and part cost is not high. Labor time is often higher checking it's value. Another possibility is an intermittent gas valve and that is harder to diagnose and it is an expensive part. Seldom is the valve intermittent though.
This should give you a good start, good luck