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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for guiding users to select from specific values in a spreadsheet. As a Microsoft employee, he notes the requirement to disclose his affiliation. Kevin explains that drop-down lists help maintain data consistency when multiple users are filling out a spreadsheet. He plans to provide a step-by-step guide to setting them up. The tutorial begins with him opening Microsoft Excel, specifically the latest version available through Office 365, stating that the functionality for drop-down lists has been available for some time.