The user interface in Excel uses a "ribbon" type of interface, visible at the top of the screen. The ribbon is made up of different tabs, each of which contains a collection of related tools. The tabs that are visible often depend on what you are doing in Excel at the moment.
One tab that is especially necessary for advanced users is the Developer tab. This tab contains a variety of tools that allow you to "develop" and customize Excel. Of particular importance is the fact that the Developer tab contains tools that allow you to create and access macros.
The Developer tab is not contextual in nature; it should always be visible on the ribbon. If it is not visible, that means you have not configured Excel to display it. (The Developer tab is not visible in a default installation of Excel.) To display the tab if you are using Excel 2010 or a later version of the the program, follow these steps:

Figure 1. The options for customizing the ribbon.
If you are still using Excel 2007, the steps are different:

Figure 2. The Popular options of the Excel Options dialog box.
The Developer tab should now be visible on the ribbon.
Note:
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