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In this tutorial, Kevin from Microsoft explains how to create drop-down lists in Microsoft Excel. He emphasizes the utility of drop-down lists for limiting user input to specific values in a spreadsheet, ensuring consistency when others fill it out. Kevin assures that the process is straightforward and promises a step-by-step demonstration. He mentions using a version of Excel that comes with Office 365, noting that drop-down lists have been a feature for some time. The session aims to equip viewers with the skills needed to implement this feature effectively.