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In this Excel 10 tutorial for beginners, the focus is on using comments in Microsoft Excel. The video explains how to add, edit, delete, show, and hide comments. Three methods to add a comment are discussed: 1) using the keyboard shortcut Shift + F2, which opens a comment box; 2) right-clicking the cell and choosing "Insert Comment"; and 3) clicking on the "Review" tab and selecting "New Comment." These methods allow users to effectively utilize comments for additional notes within their Excel spreadsheets.