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Make a Reference List There are two parts to making a drop down list. First you need a spreadsheet for the names on the list. Then you need to create a Drop Down List with Data Validation to display the names.   Start with the Accounts List Select Sheet 2 in the workbook. Then add eight sample names to the list in cells A1 through A8. Let’s rename the tab at the bottom of the spreadsheet. Double click on the tab on the bottom. When the label for Sheet 2 is highlighted, type Accounts.