I replaced the timer and the heating element in the dryer. The timer does not move..i.e. count down minutes and the heat will not come on. Will not heat on "Auto" either. The guy at the Sears repair place checked the little relay in the top of the heating flue and said the resistance across it was ok.

Here is a wiring diagram
http://www.servicematters.com/d...0Sheet%20-%208528190.pdf

I agree with oilslinger53 sounds like an electrical problem.
The timer is this unit runs directly off of 240 volts in timed dry mode as does the heater so if neither works you are probably not getting 240.

First try flipping the breaker off/on slowly a couple times. Sometimes you can loose half the line without actually tripping the breaker.
If this does nothing.
Measure the voltage at the plug
L1 to L2 should be 240 volts
L1 to Neutral and L2 to Neutral, both should be 120 volts.
If OK
Unplug the unit and check the wires at the unit's terminal strip to ensure they are properly connected and none of them has not burned off
If OK
Plug the unit in and check the voltage at the terminal strip. This is just in case you have a bad line cord. Be careful 240 volts is lethal.