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In this tutorial, Kevin explains how to convert a PDF file into an Excel spreadsheet, addressing the challenge of extracting data from PDFs, which are widely used. He emphasizes that while the process may not seem intuitive, it is relatively straightforward. Kevin demonstrates the steps using a PDF file containing sales data for the Kevin Cookie, which he has opened to illustrate the extraction of a specific table. He invites viewers to follow along as he guides them through the conversion process on his PC.