I am unable to find bom in my solidworks 2007.
If you are talking about inrerting a BOM into a drawing, select
BILL OF MATERIAL
The default location for SW2010 is C:\Program Files\SolidWorks Corp\SW2010\SolidWorks\lang\english. It should be very similar for SW2007.
Go to Tools > Options > System Options > File Locations and make sure BOM Templates is pointing to the default and/or a custom folder if one exists.
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