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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel. He starts by explaining the purpose of drop-down lists: to restrict user input to specific values, thereby maintaining data integrity in spreadsheets meant for multiple users. Kevin emphasizes that setting up a drop-down list is easy and provides step-by-step guidance. He mentions that he is using the latest version of Excel from Office 365. The tutorial is aimed at helping users enhance spreadsheet functionality by enabling controlled data entry through drop-down menus.