Unplug the power cord from the electrical outlet. Place the sander on the table on its side with the bag down.
Press on the belt pulley using a Phillips screwdriver to relieve the tension on the belt. Slide the old belt from the sander and discard it.
Place a new belt on the sander, sliding it across the wheels into place. Pry on the pulley using the Phillips screwdriver to lock it into place and place tension on the sanding belt.
Plug the power cord for the sander into the electrical outlet and turn it on to test the new belt installation.