Why it's not there?!
Because M$ in their wisdom have decided to completely change the menu layouts in 2007. Completely unnecessary and very confusing.
Here is a
virtual environment which shows Excel 2003 layout. Hover over any command on the menu to see how to find it in 2007 and click on it to see a demonstration. A lot of what you are looking for can probably be found under the Microsoft Office Button.
This
webpage will give some basic instruction on the Microsoft Office Button and the how to use the Quick Access Toolbar. You will see also that the last paragraph on that page links to an xls file which provides tips for customizing.
Hopefully some of these links will help you out. Unfortunately we are all going to have to relearn the wheel with this new release.
Mary