Possible problems;
Bad heating element (but you say you already replaced that)
Bad/tripped thermostat/hi temp cutout on front of water heater? (did you try the reset button?)
Switch at lower left front of water heater turned off or bad (make sure switch is on)
120 vac breaker tripped (at circuit breaker panel)
Loose or broken wire connection (multiple reports of loose neutral in junction box on back side of water heater)
Bad interposing relay (inside switch sends 12 vdc to relay on back side of WH that in turn sends 120 vac to heating element)
If you are comfortable troubleshooting live 120 vac use a voltmeter starting at the heating element and working backward until you find where 120 vac is last detected.