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In this tutorial, Kevin, a Microsoft employee, explains how to create drop-down lists in Microsoft Excel. He emphasizes the importance of drop-down lists for ensuring that users can only enter specific values into a spreadsheet, making data entry consistent and controlled. Kevin assures viewers that the process is straightforward and will guide them step by step. He uses Microsoft Excel from Office 365, which features the latest updates, although he notes that drop-down lists have been available in earlier versions as well. The tutorial aims to equip viewers with the skills to implement drop-down lists in their spreadsheets effectively.