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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel, emphasizing their importance for guiding users to select specific values in a spreadsheet. He discloses his employment at Microsoft, which requires him to clarify this when discussing company products. Kevin mentions that setting up a drop-down list is simple and will demonstrate the step-by-step process. He notes that the version of Excel used in the tutorial is from Office 365, although drop-down lists have been available in earlier versions as well. The tutorial aims to help users streamline data entry by limiting input options.