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In this Excel tutorial, the presenter introduces a challenge to create a formula that determines the winner of a guessing game from a baby shower, where participants guessed the baby's birth date, time, weight, and length. The video provides a spreadsheet with the participants' guesses and the actual statistics of the baby. The objective is to develop a system in Excel to calculate the accuracy of each guess and identify the winner based on those guesses. The data presented includes columns for the participants' names, their guesses, and the actual values for comparison. The tutorial aims to enhance viewers' Excel skills by solving this practical problem.