I'm working on a MACBOOK Pro with Mac OS X, version 10.6.7.  Recently, when opening a new excel worksheet or existing file, the toolbars do not appear at the top of the sheet.  I open View>Toolbars and both Standard and Formatting are checked.  I have to uncheck one, reopen View>toolbars, recheck the one I unchecked and then the space for the toolbars APPEARS without the toolbars.  Finally, when I place the cursor in that space and click, they will appear.  Each time I close and reopen a file, I have to go through the same process. 

This annoyance started recently, but I can't link it to anything that may have CAUSED it.  Any help would be appreciated.I would try repairing the permissions using disk utility that can help resolve little glitches LIKE the one you are havingI would DELETE the "com.microsoft.Excel.plist " file located in the /Users//Library/Preferences/ folder.
Then, Go to the /Users//Library/Preferences/Microsoft/Office XXX/ folder and move the "Excel Toolbars" file to the desktop.

This should reset all toolbars and menus to defaults on next launch of Excel.