Carl,
I'm pretty sure the smoke element is: Lionel 600-8141-055 Smoke Element 27 ohm (wire-wound with removable sleeve)
They only cost a couple bucks, but I think Lionel charges a minimum $10 shipping for parts. You can get them on eBay cheaper. Getting the whole kit from Doug Peck is a good deal. On Gilbert's small smoke units the chamber itself is used as "ground", so you have to be careful to isolate the other end of the resistor. I suspect the sleeve helps in this regard. There's not a lot of extra space in the HO smoke chamber.
By the way, I noticed that littlesteamers does not have the kit listed on eBay this week, though they may have them in stock. I'd just call Doug at portlines if you want one. He ships small items very reasonably and is great to work with. His number:
Call Toll Free: 888-708-0782 - Orders only, please!
978-465-8798 for all other calls.
Good luck with the repair.
Craig