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In this tutorial, Kevin introduces how to create drop-down lists in Microsoft Excel. He emphasizes the importance of these lists for ensuring that users can only select specific values when filling out a spreadsheet. Kevin mentions that he is a full-time employee at Microsoft, which he is required to disclose when discussing their products. He assures viewers that setting up a drop-down list is straightforward and will guide them through the process step-by-step. He starts the demonstration using Microsoft Excel from Office 365, noting that drop-down lists have been available in various versions.