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In this YouTube tutorial, Kevin demonstrates how to convert a PDF file to an Excel spreadsheet. He explains that PDF is a widely-used file format and many people may have important data hidden in PDFs that they would like to analyze in Microsoft Excel. Kevin emphasizes that although it may not be obvious, it is actually quite straightforward to extract data from a PDF and import it into Excel. He promises to provide a step-by-step guide on how to accomplish this. The tutorial begins with Kevin showing his computer screen, where he has a PDF file saved on his desktop that he wants to analyze in Excel. He briefly introduces the content of the PDF, which includes an image, some text, and a table containing sales data for Kevin's Cookie.