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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for limiting user input to specific values in shared spreadsheets. He acknowledges his employment at Microsoft, which mandates disclosure when discussing its products. Kevin assures viewers that setting up a drop-down list is straightforward and promises a step-by-step guide. He begins by opening Microsoft Excel, specifically the Office 365 version, highlighting that drop-down lists have long been a feature in Excel. The tutorial's objective is to equip viewers with the skills to implement this functionality easily.