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In this tutorial, Kevin introduces the concept of absolute and relative references in Microsoft Excel, emphasizing their foundational importance for creating formulas. He acknowledges his role as a full-time Microsoft employee before proceeding to provide a step-by-step guide on using these references. The goal is to help viewers become proficient in differentiating between the two types of cell references, which are essential for effective formula creation in Excel. Kevin prepares to demonstrate the features using the latest version of Excel on his desktop.