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In this tutorial, Kevin explains how to create drop-down lists in Microsoft Excel, emphasizing their usefulness when allowing others to fill out a spreadsheet with specific values. As an employee at Microsoft, he mentions the requirement to disclose his affiliation with the company. He notes that creating a drop-down list is straightforward and intends to guide viewers step by step. Kevin is using the latest version of Excel from Office 365, but points out that the drop-down list feature has been available in earlier versions as well.