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In this tutorial, Kevin, a Microsoft employee, explains how to create drop-down lists in Microsoft Excel. He emphasizes the usefulness of drop-down lists for ensuring that users filling out a spreadsheet select from specific values, thereby maintaining data integrity. The process of setting up a drop-down list is described as straightforward, and Kevin promises a step-by-step demonstration to guide viewers through the creation of this feature. He begins by opening Microsoft Excel on his PC, specifically the latest version available through Office 365, noting that drop-down lists have been a longstanding capability of the software.