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In this tutorial, Kevin explains how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for ensuring that users input specific values into a spreadsheet. He mentions his affiliation with Microsoft for transparency. Kevin will provide a step-by-step guide to set up these lists, highlighting their ease of creation. He uses the Office 365 version of Excel, which includes the latest features. Drop-down lists are ideal for controlling data entry when multiple people are using a shared spreadsheet. Kevin encourages viewers to follow along as he demonstrates the process on his PC.