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This short blog shows how to display the Developer ribbon in Excel 2010 (it's different from Excel 2003 and Excel 2007!).
Since I've just spent an irritating few minutes trying to find this out, I thought I'd share the answer!
The Developer tab on the ribbon in Excel allows you to record and run macros in Visual Basic:

Part of the Developer Ribbon in Excel 2010
The only problem is, this tab isn't visible by default. So if your copy of Excel 2010 doesn't look like the diagram above, here's how to change it!
The way you do this is different in Excel 2007 - see this blog for instructions.
To display the Developer tab, first choose to customise the ribbon:

Right-click on the Quick Access toolbar at the top left corner of Excel, and choose to customise the ribbon as shown here
You can now tick to display the Developer tab:

Tick the box to display the Developer tab (note that you have much more control over what to display than in Excel 2007)
You should now see the Developer tab on the ribbon!
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