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In this YouTube tutorial, Kevin explains how to convert a PDF file to an Excel spreadsheet. He acknowledges that PDF is a popular file type and many users may want to analyze data hidden in PDFs using Microsoft Excel. Kevin assures that the process is not very intuitive but can be easily accomplished with a step-by-step guide. He starts by demonstrating on his PC, showcasing a PDF file on his desktop. Kevin opens the file and points out the different components, including an image at the top, some text, and a table containing sales data for the Kevin Cookie.