Rightclick on an empty spot on one of the other toolbars
select customize
Toolbars tab|select worksheet menu bar
(make sure it's checked)

If that doesn't work:
Open excel
hit alt-f11 (to get to the VBE where macros live)
hit ctrl-g (to see the immediate window)
type this and hit enter:
application.commandbars("worksheet menu bar").enabled = true

DH wrote:

Excel 2003 worksheet menu bar was missing, other user have no problem with
it. Try to add it in Excel and state menu bar is already exist.

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Dave Peterson