We have an old whirlpool gas dryer that quit heating - the tumbler still works. The fuse is good, we replaced the Igniter and have continuity everytwhere. Only one of the cables coming from the coils leading to the igniter shows a low voltage - 26 (the the incoming cable reads 126) -
Any ideas on what might be the problem?

Could be the flame sensor.

Dryer calls for heat, igniter creates a spark, gas valve is opened, gas is ignited, flame sensor detects flame, igniter stops sparking, flame continues until gas valve is de-engergized.

When you operate the dryer, how far along in the above series of events do you get?