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In this video tutorial, the creator discusses organizing names in Microsoft Excel, specifically how to separate first and last names for easier sorting. The tutorial is the second in a series focused on Excel. The presenter explains the problem of names formatted as "First Last" and the challenge of sorting by last name. To resolve this, viewers learn to highlight the names, access the data tab, and use the "Text to Columns" feature to separate names based on spaces. The default setting for separation is "Delimited," which simplifies the process. The tutorial aims to teach viewers how to format names as "Last, First."