My Kenmore elite washer Model: 796. 40575300 runs fine till it gets to the spin cycle and just make a clicking noise and does not empty the water...

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May I have the model number of the unit?  The first number did not work as a model number?

Sorry for taking so long.  I am getting the information now.  One moment please.

The issue sounds to me like a loose drive belt or as you said earlier broken clutch element.  Best thing to do is pull the back cover off and see if the belt is loose.  As the washer goes into spin cycle, check the clutch to see if its not engaging.

With the back cover off, should be easy to see what the problem is.  This will be a process of elimination.

Let me get some more information for you.

Also, have you check the hoses for clogs since you said the machine is not driaining?

The drain hose.  Please make sure the drian hose is not clogged up.

If your washing machine does not drain the waste water, the waste hose might be clogged. If the waste hose is only clogged, repair is as easy as removing and unclogging the waste hose.

Which kenmore elite washer do you have.  

So there is water in the drum currently?

so the fact its not draining tells me you likely have a clog in the drain pump underneath the washer, have you checked it yet?

 You will have to lay the washer down on its side, to gain access to the pump, however this means getting all the water out of the drum first if its still in there?

yes

Yes the water should drain out first

Were you able to find a drain clog on your machine?

I was following up with your question today.  Please update me on the status of your question.