You need to show the Developer tab, it is on there.
Click the Orange Office button
Click the Excel Options button
Select Popular from the left-hand menu pane
In the right-hand pane, click the 'Sow developer tab in the Ribbon' checkbox
record macro is then found in the Code Group of the Developer ribbon.
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HTH
Bob
(there's no email, no snail mail, but somewhere should be gmail in my addy)