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In this YouTube tutorial, Kevin demonstrates how to convert a PDF file to an Excel spreadsheet. He explains that PDFs are popular file types and sometimes contain data that users want to analyze in Microsoft Excel. Kevin assures that despite the lack of intuitiveness, it is relatively easy to extract data from a PDF and import it into Excel. He proceeds to demonstrate step-by-step instructions on a PC, showcasing a PDF file on the desktop. Kevin opens the PDF and shows a typical layout consisting of an image, text, and a table with sales data for the "Kevin Cookie."