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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He explains the purpose of drop-down lists, which is to ensure users select from specific values when filling out a spreadsheet. This feature is especially useful when sharing spreadsheets with others. Kevin emphasizes that setting up drop-down lists is straightforward and offers a step-by-step guide to do so. He mentions that he is using the latest version of Excel from Office 365, highlighting that this functionality has been available in Excel for some time. The tutorial aims to make it easy for viewers to implement drop-down lists in their own Excel projects.