The instructions work for most Samsung dryers, some may have some small differences. Here is how to replace the DC47-00019A heating element:

STEP1: Shut off the power to the dryer before working on it.
STEP2: Remove the two screws securing the top panel to the back of the dryer. Slide the top panel towards the back of the dryer to remove. You will need to remove the front control panel, some model have screws securing this. Remove them and pull up to remove, you should have enough extra wire to set the control panel on top of the dryer to get it out of the way. if not, then disconnect the wires and set it off to the side. Behind where the control panel was there will be four screws that secure the front panel of the dryer to the frame. Remove these four screws.
STEP3: Open the door of the dryer, there will be two screws that need to be removed at the bottom of the door frame area. With those two screws removed you should be able to tilt the front panel forward, remove the connector to the door switch, and remove the front panel.
STEP4: The heating element is located on the bottom right side of the dryer. To remove the element you will need to remove the wires to the heating element, thermal fuse, and thermostat. Then remove the mounting screw in the front and the whole heating element assembly should pull out the front of the dryer.
STEP5: Remove assembly and replace the DC47-00019A heating element. To re-install the heating element you will need to put everything back in the reverse order. To test the heating element, you will need an Ohm meter or multi-meter. A good heating element should read approximately 9-10 ohms. A burned out element will have an infinite resistance, it won’t register anything.

DC97-14486A Complete Heater Element Assembly. Includes heater casing, heater element, thermostat, and high limit. * The hi-limit which is included has been removed and placed in a protected bag for shipping protections against damages. The hi-limit will need to be reattached once you receive the package. The reason for this has been bent spades and damages of the hi-limit from past shipments. *This is not a Whirlpool and/or a Samsung OEM product. The Whirlpool and/or a Samsung brand names and logos are the registered trademarks of their respective owners. Any use of the Whirlpool and/or a Samsung brand name or model designation for this product is made solely for purposes of demonstrating compatibility. “The trademarks, logos, and service marks (collectively the “Trademarks”) displayed herein Supplying Demand are registered and unregistered trademarks of Supplying Demand, its affiliates, and others. Nothing contained herein should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any trademark displayed herein without the written permission of Supplying Demand or such third party that may own the trademark displayed herein. Your misuse of the trademarks displayed herein, or any other content on this website, except as provided herein, is strictly prohibited.”

The instructions work for most Samsung dryers, some may have some small differences. Here is how to replace the DC97-14486A heating element:

STEP1: Shut off the power to the dryer before working on it.
STEP2: Remove the two screws securing the top panel to the back of the dryer. Slide the top panel towards the back of the dryer to remove. You will need to remove the front control panel, some model have screws securing this. Remove them and pull up to remove, you should have enough extra wire to set the control panel on top of the dryer to get it out of the way. if not, then disconnect the wires and set it off to the side. Behind where the control panel was there will be four screws that secure the front panel of the dryer to the frame. Remove these four screws.
STEP3: Open the door of the dryer, there will be two screws that need to be removed at the bottom of the door frame area. With those two screws removed you should be able to tilt the front panel forward, remove the connector to the door switch, and remove the front panel.
STEP4: The heating element is located on the bottom right side of the dryer. To remove the element you will need to remove the wires to the heating element, thermal fuse, and thermostat. Then remove the mounting screw in the front and the whole heating element assembly should pull out the front of the dryer.
STEP5:To re-install the heating element you will need to put everything back in the reverse order. To test the heating element, you will need an Ohm meter or multi-meter. A good heating element should read approximately 9-10 ohms. A burned out element will have an infinite resistance, it won’t register anything.

Genuine Original Equipment Manufacturer (OEM) parts! This heating element (part number DC47-00019A) is for dryers. Heating element DC47-00019A generates the dryer’s heat. Disconnect the power before installing this part. Wear work gloves to protect your hands. For Samsung & Kenmore.

This is a Dryer Heat Element Replacement for Samsung DC47-00019A and Whirlpool 35001247. This dryer heating element includes the insulators and restrings coil, which is already attached for easy installation. This manufacturer-approved heating element (part number DC47-00019A) is for dryers. Manufacturers’ part numbers are solely for identification. All materials supplied by us are our replacements for manufacturers’ parts. All product and company names are trademarks or registered trademarks of their respective holders. Use of them does not imply any affiliation with or endorsement by them.

Eazy2hD DC97-14486A dryer heating element assembly works with the following Samsung models:

DV203AES, DV203AEW, DV206AES, DV206LEW, DV209AEW, DV210AES, DV210AEW, DV218AEB, DV218AES, DV218AEW, DV219AEB, DV219AEW, DV220AEW, DV221AEG, DV221AES, DV229AEG, DV231AEW, DV2C6BEW, DV306BEW, DV306LEW,
DV316BEC, DV316BEW, DV316HEC, DV316LES, DV316LEW, DV317AEG, DV317AES, DV317AEW, DV328AEG, DV328AER, DV328AEW, DV330AEB, DV330AEW, DV331AER, DV331AEW, DV337AEG, DV337AEL, DV337AER, DV337AEW, DV338AEB,
DV338AEW, DV339AEG, DV339AEL, DV339AER, DV339AES, DV339AEW, DV340AEG, DV340AER, DV350AEG, DV350AEP, DV350AER, DV350AEW, DV361EWBEWR, DV363EWBEUF, DV365ETBGSF, DV365ETBGWR, DV36J4000EW, DV393ETPARA,
DV393ETPAWR, DV395ETPARA, DV395ETPASU, DV395ETPAWR, DV3C6BEW, DV405ETPAGR, DV405ETPASU, DV405ETPAWR, DV407AEW, DV409AER, DV409AEW, DV409SEL, DV40J3000EW, DV410AER, DV410AEW, DV419AES, DV419AEU, DV419AEW,
DV428AEL, DV428AEW, DV42H5000EW, DV42H5200EF, DV42H5200EP, DV42H5200EW, DV42H5400EF, DV42H5400EW, DV431AEP, DV431AEW, DV433ETGJWR, DV438AEL, DV438AER, DV448AEE, DV448AEP, DV448AEW, DV45H7000EP,
DV45H7000EW, DV45H7200EW, DV45H7400EP, DV476ETHASU, DV476ETHAWR, DV484ETHASU, DV484ETHAWR, DV48H7400EW, DV501AEW, DV5451AEP, DV5451AEW, DV5471AEP, DV5471AEW, DVE45N5300V, DVE45N5300W, DVE50M7450W,
MDE6700AYW, MDE6700AZW, MDE9700AYW, MDE9700AZW, YIED7200TW, YNED7200TW