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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel, clarifying that he works at Microsoft. He explains the benefits of using drop-down lists, particularly for ensuring that users input specific values in a shared spreadsheet. This feature is simple to set up, and he intends to guide viewers step-by-step through the process. Kevin highlights that his tutorial will be relevant for users with the latest version of Excel included in Office 365, though he notes that drop-down lists have been available in previous versions as well. He invites viewers to follow along as he begins the demonstration on the PC.