This is a Samsung dryer heating element assembly, specifically part number DC97-14486A. This part is responsible for generating the heat needed to dry clothes in a Samsung dryer. If a Samsung dryer is not heating, this heating element is one of the first components to check. The heating element may need to be replaced if it is broken or burned out, which can happen due to a clogged ventilation system or other issues. To test the heating element, a multimeter can be used to check for continuity between the terminals. If the element is bad, the meter will not make any noise. Replacement involves removing the old element, transferring the high limit thermostat to the new element and reattaching the wiring.