If you are accessing SQL Server Reporting Services in Report Manager and wondering where the Report Builder button is, this could be due to one of the following:

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1) You are using the Express version of SQL Server.
Report Builder feature is not included in the express version of SQL Server.

2) You do not have Report Builder role assigned to the logged in user accessing SQL Server Reports:

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To learn on how to do this, you can view a similar problem where required to change the Role setting. Jump to step number 3:

Edit Role Assignment Report Manager