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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for ensuring users select only specific values when filling out a spreadsheet. He notes his affiliation with Microsoft as a full-time employee. The tutorial is designed for users who want to manage data entry more effectively by limiting input options. Kevin promises a step-by-step guide and begins by showing the process on his PC with the latest version of Excel from Office 365. He reassures viewers that drop-down lists are easy to set up and accessible in earlier versions of Excel as well.