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Kevin demonstrates how to convert a PDF file to an Excel spreadsheet in this tutorial. He highlights the importance of analyzing data in Excel and explains that transferring data from a PDF to Excel is not straightforward. Kevin provides a step-by-step guide on how to extract data from a PDF file into an Excel spreadsheet. The tutorial starts with Kevin showing a PDF file on his desktop and discussing the contents, including an image, text, and a table with sales data for Kevin Cookie.