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In this tutorial, Kevin introduces how to create drop-down lists in Microsoft Excel. He emphasizes the importance of this feature for ensuring that users select from predetermined values when filling out a spreadsheet, making data entry more accurate. Kevin, a full-time Microsoft employee, requests viewers to keep in mind his affiliation with the company. He assures that setting up a drop-down list is straightforward and will provide a step-by-step guide. The tutorial is conducted using the latest version of Excel available in Office 365. Kevin is ready to demonstrate the process on his PC.