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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel, emphasizing their utility in guiding users to input specific values in a spreadsheet. He mentions his affiliation with Microsoft for transparency. Drop-down lists help maintain data consistency, especially when others are filling out a spreadsheet. Kevin assures that the process is straightforward and promises a step-by-step guide for viewers. He transitions to demonstrating the method using his Office 365 version of Excel, indicating that the feature has been available in previous versions as well.