Note: MS Office Excel 2007 should be running before following the procedure/steps numbered below:
1) With the MS Office Excel 2007 running, click the office button as shown in the image below:
2) After clicking, a window will appear, select and then click Excel Options.
3) Once Excel Options opened, under Popular --> select and checked "Show Developer tab in the Ribbon" --> then click OK.
4) After clicking OK, "Developer" tab should be shown in line with Home, Insert, Page Layout etc. (see illustration below). Try to click on it and menus for Visual Basic, Macros, Source, Import will be shown.
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