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The tutorial focuses on transferring data from one table to another, emphasizing the importance of backing up data before proceeding. The process involves appending data from an external or internal source to another table within the current database. The instructor recommends making copies of the data to serve as a backup in case of any errors. The demonstration includes two tables - a sales data table with data from December and an archive table. Additionally, the tutorial mentions a backup using a mate table created previously to safeguard the information.