My problem is that eclipse is not generating a R.java file even right after creating a new android application project so there should be no errors in my xml files.
I double checked to see if there was any errors with the xml files. Also I have cleaned and rebuilt my project manually.
I’m using eclipse 3.7 and adt 20.0.3.v201208082019-427395
Edit:
Here is a screen from eclipse

If you think that your layout xml and manifest.xml is correct than might be your Android plugin is corrupted. Try to re-install the ADT plugin. It happened to me once. Thanks.