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In this tutorial, Kevin, a Microsoft employee, demonstrates how to create drop-down lists in Microsoft Excel. Drop-down lists are useful for guiding users to select from specific values in a spreadsheet, ensuring consistency and accuracy. Kevin will provide a step-by-step guide to set up these lists easily. He mentions that he is using the latest version of Excel from Office 365, though drop-down lists have been available in earlier versions as well. The tutorial aims to help users enhance their spreadsheets by implementing this simple yet effective feature.