Turn off the sander and disconnect the power cord from the electrical outlet.
Lift up and back on the belt tension release lever located on the left side of the sander. This lever will release the tension on the two rollers.
Slide the sanding belt off the front and back roller on the right side of the sander.
Check to see if there are any arrows printed on the backing of the new sanding belt you're preparing to install. If there are arrows, be sure that the arrows on the bottom side of the sander are pointing toward the rear of the unit. If there are no arrows on the backing of your new sanding belt, the direction will not matter.
Slip the new belt over the front and back rollers on the right side of the sander, then slide the belt to the left until you cannot push it further.
Push the belt tension release lever forward and down to lock the belt in place.
Plug the sander into the electrical outlet and turn on the sander. Check to see that the belt is tracking smoothly across the wheels, and that it is not binding against the side of the sander. If it is binding, turn off the sander and unplug it from the electrical outlet, then loosen the lever and adjust the belt.