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In this tutorial, the focus is on combining multiple Excel files into one file, a common task faced by users. The presenter introduces a simplified method using Get Transform, also known as Power Query, found in the data tab, instead of VBA. The aim is to consolidate data by connecting directly to a designated folder, ensuring that only files containing relevant data are included, while excluding any non-Excel files. The tutorial highlights that the files contain monthly cell information, although the data is not formatted within Excel tables. The initial content structure is acknowledged as part of the process.