In Excel 2007, Developer Tab is disabled by default. If you want to enable it for your workbook you can do so using the steps in the tutorial.
This tutorial will apply to Microsoft Office programs such as Excel, Powerpoint, Or Word. To activate or display the developer tab follow these steps:
1. Open a worksheet in Excel 2007.
2. Click the Microsoft Office Button, and then click Excel Options.
3. Click Popular, and then select the Show Developer tab in the Ribbon check box.
4. Finally click on the OK buton and close the Excel Option dialogs box.