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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He explains that drop-down lists can help control the input values in a spreadsheet, ensuring users select from predefined options. Kevin, an employee at Microsoft, notes he is required to disclose his affiliation when discussing Microsoft products. He assures viewers that setting up drop-down lists is straightforward and will guide them step by step. The tutorial begins with Kevin on his PC, using the latest version of Excel from Office 365, and he emphasizes that the drop-down list feature has been available for some time.