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This tutorial demonstrates how to use conditional formatting in Excel to highlight cells that meet a specific criteria, such as being greater than a certain value. The instructor provides a sample list of employees and their sick day count for the year, then shows how to highlight cells with high sick day counts using conditional formatting. This allows for easy identification of employees who have been sick a lot without altering the original order of the list. You can download the spreadsheet for this tutorial at teachexcel.com.