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In this tutorial, Kevin, a Microsoft employee, explains how to create drop-down lists in Microsoft Excel. He highlights the importance of drop-down lists for ensuring users select specific values when filling out a spreadsheet, making the data entry process controlled and efficient. The tutorial promises a step-by-step guide to setting up drop-down lists, starting from the basics. Kevin emphasizes that the version of Excel he uses is from Office 365, which is the latest version, though he notes that drop-down lists have been available in earlier versions as well. He invites viewers to follow along as he demonstrates the process on his PC.