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In this tutorial, Matthew demonstrates how to create an asset purchase agreement using legaltemplates.net. Viewers can find the link in the video description to access the site. Matthew starts by navigating to the top of the screen, selecting "business forms," and viewing all available forms. He then clicks on "business operations" and selects the "asset purchase agreement." He explains that users can choose to create a document or check the PDF version. Matthew fills in sample information, including a seller name and address, while emphasizing that viewers should input their own details. He mentions there could be more than one seller as he continues with the process.