Can’t find plugins in menu for wordpress 3.2?

by 

$menu_perms = get_site_option( 'menu_items', array() );
if ( ! is_multisite() || is_super_admin() || ! empty( $menu_perms['plugins'] ) ) {
$count="";
if ( ! is_multisite() && current_user_can( 'update_plugins' ) )
    $count = "<span class="update-plugins count-$plugin_update_count"><span class="plugin-count">" . number_format_i18n($plugin_update_count) . "</span></span>";

$menu[65] = array( sprintf( __('Plugins %s'), $count ), 'activate_plugins', 'plugins.php', '', 'menu-top menu-icon-plugins', 'menu-plugins', 'div' );

$submenu['plugins.php'][5]  = array( __('Installed Plugins'), 'activate_plugins', 'plugins.php' );

if ( ! is_multisite() ) {
        /* translators: add new plugin */
        $submenu['plugins.php'][10] = array( _x('Add New', 'plugin'), 'install_plugins', 'plugin-install.php' );
        $submenu['plugins.php'][15] = array( _x('Editor', 'plugin editor'), 'edit_plugins', 'plugin-editor.php' );
    }
}

Due to the code above (wp-admin/menu.php, line 177) you can see the ‘Plugins’ menu:

  1. If your WordPress installation is not multi-site,
  2. If it is multi-site and you are the superadmin,
  3. If WordPress option 'menu_items' array contains the 'plugins' in it.

Other additional requirement is that you have to have 'activate_plugins' capability.
Check those conditions to understand why you don’t see the 'Plugins' menu item in your WordPress dashboard.