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Kevin introduces a tutorial on creating drop-down lists in Microsoft Excel, disclosing his employment at Microsoft. He emphasizes the importance of drop-down lists for controlling data entry by allowing users to select from specific values in a spreadsheet, which enhances data accuracy. He promises a simple, step-by-step guide on setting up drop-down lists. The tutorial starts with Kevin already having Microsoft Excel (part of Office 365) open, indicating that while he's using the latest version, the feature has been available in earlier versions as well.