One thing you might try is go to View>Toobars>Customize--Tool
bars, click the
Worksheet Menu Bar name, then click Reset. If that doesn't fix it, go back to
the same dialog box, but the Commands page. Drag the Tools Menu away from
the Menu Bar & let it go. From the left list select Built-In Menus and drag
Tools from the right list to the Menu Bar to replace the one that you
removed.
for a reference >>
http://www.microsoft.com/office/community/en-us/default.mspx?&query=menu+items+do+not+appear)=en&cr=US&guid=&sloc=en-us&dg=microsoft.public.excel.misc&p=1&tid=89f383af-d9ef-4f2b-a5ec-3bd2acd881a1