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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He explains the benefit of using drop-down lists: they help ensure that users fill out cells with specific, pre-defined values, promoting accuracy in data entry. Kevin, who works at Microsoft, assures viewers that setting up a drop-down list is straightforward and will guide them step-by-step through the process. He begins by transitioning to his PC, where he opens the latest version of Excel from Office 365, indicating that the functionality for drop-down lists has been available for some time. The tutorial aims to empower users to implement this feature effectively in their spreadsheets.