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In this YouTube video tutorial, Kevin demonstrates how to convert a PDF file into an Excel spreadsheet. He explains that PDF files are popular but not very intuitive to extract data from. However, he assures that the process is quite simple and proceeds to guide the viewer step-by-step. Kevin begins by showing his PC and the PDF file on his desktop that he wants to analyze in Excel. He then opens the PDF and highlights the specific table containing sales data for the Kevin Cookie.