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In this tutorial, Kevin demonstrates how to separate first names from last names in Microsoft Excel without using formulas. He assures viewers that the process is simple and can be done step-by-step. Kevin mentions that he is a full-time employee at Microsoft and emphasizes that the tutorial is aimed at aiding users with a list of full names by creating separate columns for first and last names. He introduces his workspace, which includes columns for first names, last names, and a list of names that require separation, highlighting the ease of the task as he prepares to guide viewers through the process.