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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel. He discloses his employment at Microsoft, which requires him to mention it when discussing their products. Kevin explains that drop-down lists can help control the data entry in spreadsheets, ensuring users select from predefined values. He promises a straightforward, step-by-step process to set up these lists. The tutorial begins with Kevin opening Microsoft Excel from Office 365, highlighting that drop-down lists have been a feature in Excel for some time. He aims to guide viewers through the creation of effective drop-down lists to enhance data accuracy and ease of use in spreadsheets.