Run the mower until it's out of gas or use a siphon to remove the gas from the tank. You need to have an empty gas tank because you'll be working on the mower on its side.
Check the oil filler tube to ensure that it is tight. With the mower on its side, a loose oil filler cap could allow motor oil to leak.
Remove the screws that hold the transmission cover on the front corner of the MTD mower deck. Remove the cover by pressing in on the sides and lifting.
Turn the tension screw counterclockwise to remove tension from the drive belt. Remove the belt from the pulley on the transmission.
Place the mower on its side. Pull the belt through the hole in the mower deck. Carefully pull the belt off the pulley located under the mower deck.
Place the new belt on the pulley under the deck. Place the loose end of the belt through the hole in the deck.
Place the belt on the transmission pulley. Tighten the tension screw until the belt is tight.
Reattach the cover to the mower and secure it with the screws.