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The drier is the filter on the A/C system.  Some vehicles have an accumulator and some have a receiver drier, but either way the internals do the same thing.  A new drier is required every time you change the compressor, no exceptions.   Inside a drier is a desiccant element that pulls moisture and debris from the system.  Remember that moisture from water is very bad, it alters the viscosity and can ruin a system.

Just like you wouldn�t change your engine oil without changing your oil filter, the same is true on A/C systems. You want that drier cleaning your system to ensure long lasting performance.  You definitely do not want that old drier dumping debris back into the system.

Pictures of A/C Receiver Drier and A/C Accumulator