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In this tutorial, Kevin, a Microsoft employee, explains how to create drop-down lists in Microsoft Excel. He emphasizes the usefulness of drop-down lists for guiding users to select specific values when filling out a spreadsheet. This ensures data consistency and accuracy. Kevin assures viewers that the process is straightforward and will provide a step-by-step guide to help them create their own drop-down lists. He begins the demonstration using the latest version of Excel from Office 365, noting that the drop-down list feature has been available for some time.