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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their importance for guiding users to input specific values in spreadsheets. As a Microsoft employee, he mentions the need to disclose his affiliation when discussing their products. Kevin highlights that drop-down lists simplify data entry and ensure consistency. He assures viewers that the setup process is straightforward and promises a step-by-step guide. The tutorial begins with him opening Microsoft Excel, specifically the Office 365 version, which includes the feature for creating drop-down lists.