Web Reference: The tags inside the element define the available options in the drop-down list. Tip: Always add the tag for best accessibility practices! A drop-down list in Excel is exactly like any other drop-down list you're familiar with — just click the arrow then select one of a few pre-determined values. Drop-down lists make it easier and more efficient to enter data into your spreadsheets. You can insert a drop-down list of valid entries (also called a drop-down menu or drop-down box) in Excel to make data entry easier, or to limit entries to certain items that you define.
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