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In this tutorial, Kevin explains how to create drop-down lists in Microsoft Excel. He emphasizes their usefulness for ensuring that users fill out specific values in a spreadsheet, making data entry more controlled and consistent. Kevin discloses his employment at Microsoft, which is a requirement when discussing their products. He promises a step-by-step guide on setting up drop-down lists, highlighting that it is simple to do. The tutorial is presented using the latest version of Excel with Office 365. Kevin invites viewers to follow along as he demonstrates the process on his PC.