Maybe the information in the following MSKB article will help:

After you turn off the Language bar in Windows XP, you cannot turn it
back on
http://support.microsoft.com/?kbid=819783

To turn on speech recognition in Excel, follow the instructions he

XL2002: About Speech Recognition in Excel
http://support.microsoft.com/?kbid=288979

STACY wrote:
I am having trouble locating my language bar. And
Microsoft help did NOT help!


--
Debra Dalgleish
Excel FAQ, Tips & Book List
http://www.contextures.com/tiptech.html