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In this tutorial, Kevin demonstrates how to create multiple dependent drop-down lists in Microsoft Excel. This feature helps minimize data entry errors by allowing users to select options from a first drop-down list, which then influences the available options in subsequent lists. Kevin uses a sample file provided in the video description to illustrate the process. He is working on an order log for the Kevin Cookie Company, where he records details about the salespeople responsible for orders. The tutorial emphasizes the practical application of these dependent lists for efficient data entry.