Are you sure that she has Excel 2003? If she has an older version, the
List command won't be available. To verify, choose Help>About Microsoft
Excel. The version is shown at the top of the dialog box.
If she does have Excel 2003, try resetting the Menu bar (if she has
customized the Menu bar, the customizations will be lost):
Choose Tools>Customize
On the Toolbars tab, select the Worksheet Menu Bar
Click the Reset button
Click OK to confirm the Reset
Close the Customize dialog box.