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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel, mentioning his employment at Microsoft for transparency. He explains that drop-down lists are useful for ensuring that users select from specific values when filling out a spreadsheet, making data entry easier and more consistent. Kevin assures viewers that setting up a drop-down list is straightforward, promising a step-by-step guide. He opens the tutorial with Microsoft Excel already running, emphasizing that this guide uses the latest Office 365 version, while noting that the drop-down list feature has been available in Excel for some time.