Microsoft Lists

Microsoft Lists is an evolution of SharePoint Lists.

We’ll be looking forward to trying out Microsoft Lists when it becomes available later this summer. It features deep integrations into Teams, SharePoint and other Microsoft products.

with Microsoft Lists, you can create, share, and track data and information—like issue tracking and status reporting—directly within Microsoft Teams, SharePoint, and the soon-to-be-released Lists mobile app.

Please go thru the below blog post for creating Lists.
Create Microsoft Lists