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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for ensuring data consistency when others fill out a spreadsheet. He mentions that he works at Microsoft and provides a disclosure about discussing their products. The tutorial aims to teach viewers how to set up drop-down lists easily. Kevin invites viewers to follow along as he transitions to demonstrating the process on his PC using the latest version of Excel from Office 365. The tutorial emphasizes that creating drop-down lists is a straightforward task that enhances the functionality of Excel spreadsheets.