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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He emphasizes the usefulness of drop-down lists for ensuring that users input specific values in a spreadsheet, which is particularly helpful when others are filling out the document. Kevin, a Microsoft employee, assures that the process is straightforward and provides a step-by-step guide. He invites viewers to follow along on their PCs using the latest version of Excel from Office 365, noting that drop-down lists have been available in Excel for some time.