Well...unless you moved it to some other location, chances are that
someone set it to autohide. If you move your cursor to the very bottom
of your screen, it should reappear, for the moment, as you're at that
location. This is a feature for folks who want it out of the way when
not clicking it.
To stop this action, right click the start button. Choose PROPERTIES.
Click on the TASKBAR tab and uncheck the AUTOHIDE taskbar option.
Click OK and it should now be visible again.
Dian D. Chapman
Technical Consultant, Microsoft MVP
MOS Certified, Editor/TechTrax
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