http://www.raymond.cc/blog/archives/2007/12/30/restore-missing-or-disappeared-safely-remove-hardware-icon/

The manual way of bringing back the Safely Remove Hardware window is by running a command. Go to Start, Run, type in the following line and click OK. The command below is case sensitive.


That will bring up the “Safely Remove Hardware” dialog which you can use to stop the USB device that you want to unplug

 

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