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In this tutorial, Kevin introduces the process of creating drop-down lists in Microsoft Excel, emphasizing their utility in guiding users to select specific values when filling out a spreadsheet. He notes that as a Microsoft employee, he is required to disclose his affiliation when discussing the company's products. Kevin assures viewers that setting up a drop-down list is straightforward and promises a step-by-step demonstration. He opens his demonstration by launching Microsoft Excel, specifically the Office 365 version, which includes this feature, and suggests that drop-down lists have been available in Excel for some time.