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In this Excel tutorial, the speaker presents an Excel challenge to determine the winner of a guessing game from a baby shower. Participants made guesses about the baby's birth date, time, weight, and length, which are recorded in a spreadsheet. The speaker outlines the need for a solution to calculate the winner based on their guesses compared to actual statistics, which are also displayed in the spreadsheet. The focus is on utilizing Excel formulas to accurately assess the closest guesses, thus highlighting the viewer's formula writing skills in a practical scenario.