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In this tutorial, Kevin, a Microsoft employee, teaches how to create drop-down lists in Microsoft Excel. He explains that drop-down lists help ensure users select from specific values when filling out a spreadsheet, making data entry more controlled and efficient. Kevin emphasizes the simplicity of setting up a drop-down list and promises to guide viewers through the process step by step. He opens Excel on his PC, indicating he is using Office 365, and prepares to demonstrate the method for creating these lists, which have been available in Excel for some time.