I plug my dryer up yesterday and it started smoking and you could smell something burning . It works but there is no heat to dry my clothes... What could it be a fuse or the heating element?

Is this unit a new one or one you haven't used before? I ask because you noted you "plugged it up yesterday and it started to smoke and smell". Normally dryers aren't unplugged unless cleaning out behind them or replacing them. How long has the unit been out of service? If you used a different dryer in this receptacle outlet and this is the first time you have used this dryer then check the voltage to each leg of the outlet and plug to make sure all is correct. If all is correct and this unit hasn't been in service for a while then it could be one or more of several issues. Most likely a heating element or could also be a thermal limiter/high limit thermostat and/or thermal fuses that will cut the power to the elements if it detects it is overheating. Causes of overheating could be something as simple as a clogged vent line or if this unit has been out of service for a while a mouse may have made a nest in the heating element housing. You should first check the vent line, as thousands of house fires are caused by dirty, clogged vent lines annually! To clear my vent lines once a year I connect a wet/dry vac to my vent line and blow out the line. Causes a little mess outside where the vent terminates but not too hard to clean up if you place a garbage can under the vent louvers to collect most of the lint. Once the vent line is free of excess lint and appears to be venting properly check the heating element, thermal fuses and thermostat to see if they are okay. Replacing the heating elements isn't a tough job on most dryers but this model is a little more difficult as are many of the newer model dryers. I am assuming this unit is beyond it's warranty period. The heating element kits for this model shouldn't be too expensive 25-55$ on average. To check the heating elements, thermostat and thermal fuses you will have to do the following:
1. Unplug the unit from the power outlet!
2. Pull out and remove the lint screen/trap.
3. While lifting the front corners of the dryer cabinet top, insert a putty knife/ butter knife against the right and left top retention clips to release them. Lift the front of the cabinet top up and rest it against the wall behind the dryer. Be sure that the top is resting against the wall well and doesn't fall down while removing the front and possibly injure you!

Check the thermostat and thermal fuses located on the top of the heater housing located on the rear wall. If they look OK and test fine proceed, if they are burnt or don't pass a continuity test replace and reassemble the top and test the dryer. If it still doesn't heat up remove the top again and proceed to step 4 to check the heating elements. Note if the thermostat and/or thermal fuses are bad it may be a good idea to check in the heating element housing for issues because either a clogged vent or restriction in the flow of air or potentially a bad element may have caused these parts to fail and simply replacing them may not solve the source of the problem and cause them to fail yet again.

4. Disconnect the door switch connector from the wiring harness.
5. Remove the left and right screws from the inside of the cabinet front.
6. Pull the cabinet front forward and up slightly, lift and unhook it from the two bottom brackets, and remove the front.
7. Reach under the drum to the drive motor and push the idler tension wheel assembly arm to
Relieve the spring tension on the belt, then remove the belt off the motor pulley. Make a mental note as to how the belt is run through the wheel and pulley.
8. Lift the drum up and out and remove it along with the belt.

This should allow you to see the heating element, thermal fuses and high limit thermostat that are bracketed into the top of the heating element housing. Usually a visual inspection of the element (nichrome wire coils) will let you know if it is broken but a continuity test will be the best test and usually required to check the thermal fuses and thermostat. The burning smell concerns me because usually when the heating elements break the dryer simply fails to heat up and takes forever and a day to dry clothes but usually doesn't produce a smell! I have however seen mouse nests built into units that have been out of service and in new "open box" units and that will definitely cause smoke and smell when the dryer is first used. If the heating element, thermostat and thermal fuses are okay then I would recommend calling a technician out to check for other issues this unit may have.