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In this tutorial, Kevin demonstrates how to create drop-down lists in Microsoft Excel, emphasizing their usefulness for ensuring that users can only input specific values in a spreadsheet. As a Microsoft employee, he notes that he’s required to disclose his affiliation when discussing the software. He explains that drop-down lists are simple to set up and aims to guide viewers through the process step by step. The tutorial starts with Kevin opening Microsoft Excel, highlighting that the functionality is available in the latest version of Office 365, but drop-down lists have been a feature in earlier versions as well.