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The tutorial explains how to use Nuance Power PDF software to convert a PDF into an editable Microsoft Excel spreadsheet. The frustration of locked information in PDFs is highlighted, as users often have to retype data. With Power PDF, users can easily select an area or convert the entire document into a spreadsheet. The process involves using the Select area tool, right-clicking on the selection, and choosing "convert area" to save the file as an Excel spreadsheet. Power PDF's technology accurately examines tables and numbers for conversion.