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Confused by Power Query errors or strange M language messages? 🚨 It usually comes down to one thing: not understanding the 3 core building blocks of Power Query — Tables, Lists, and Records. In this step-by-step tutorial, you’ll learn: ✅ What Tables, Lists & Records really are in Power Query ✅ How they connect together (rows as records, columns as lists) ✅ How to convert between them with M functions ✅ How to drill into fields using indexing ✅ How nested lists work ✅ Common mistakes that cause errors — and how to avoid them 💡 BONUS TIP: A hidden IntelliSense trick that stops M code from duplicating function names! By the end, you’ll finally understand the logic behind Power Query — so M code feels simple, predictable, and easy to debug. Covered Functions & Examples Value.Type Table.Column Table.FromRecords Record.ToTable Table.ToRecords Indexing ({0}, {1} etc.) Nested lists and records 📊 Whether you’re cleaning data in Excel or Power BI, once you master these building blocks, everything in Power Query will “click.” ⏱️ Timestamps: 00:00 - Intro 00:46 - Creating a table in Power Query 02:14 - Finding source data types 02:39 - Tables = Lists + Records 03:04 - Lists 04:04 - List indexing 05:13 - Records 07:34 - Convert records to a table (Table.FromRecords) 09:10 - Convert a table column to a list (Table.Column) 10:08 - Convert records to a table (Record.ToTable) 10:46 - Convert a table to records (Table.ToRecords) 12:00 - Further index examples 12:34 - Nested lists within lists 13:55 - Nested indexing 14:08 - IntelliSense prompting tip 15:45 - Final thoughts & tips 💬 What Power Query topic should we cover next? Drop a comment! 🙌 Support the Channel: 👍 Like the video 💬 Leave a comment 🔁 Share it with a friend 💸 https://buymeacoffee.com/benjones - to support the channel 🔔 SUBSCRIBE FOR WEEKLY TUTORIALS Subscribe to BenJonesExplains Click here to subscribe and master Excel, one trick at a time! / @benjonesexplains @BenJonesExplains 🔍 Tags / Hashtags: #PowerQuery #Excel #PowerBI #MCode #DataCleaning #DataTransformation