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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He emphasizes their usefulness for ensuring users select specific values in a spreadsheet, making data entry more accurate. Kevin mentions his association with Microsoft and the necessity of disclosing that information. The guide is presented as a step-by-step process, aimed at simplifying the creation of drop-down lists for users. He starts by opening Microsoft Excel from the Office 365 suite, noting that this feature has been available in Excel for some time. The tutorial intends to provide clear instructions for users to implement this functionality effectively.