I found this article on LifeHacker, but I have a question why? I almost never use the menu, it takes up extra screen space I don't need. In fact I am bugged that I can't hide the Google tool bar better. I think this is some thing IE7 does right, after all 98% of the time I just want to browse a website I don't need any thing but the html view.
Link to Put IE7's file menu back where it belongs - Lifehacker
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Disclaimer The opinions expressed herein are my own personal opinions and do not represent my employer's view in anyway.