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This tutorial discusses how to use a pivot table to analyze three years of sales data. The video recommends watching a previous tutorial on consolidating data files before proceeding. The three-year sales data includes information on sales date, region, customer type, sports equipment sales, business segment, category, price, quantity, sales amount, and discount percentage. To create a pivot table, select the data set, go to insert, and click on pivot table. Ensure all column headings contain content to proceed successfully.