They are the same. An IN clause is translated to a series of OR clauses.Run the query and analyze the execution plan.set showplan_text onSELECT *FROM TallyNumbersWHERE Number IN (1, 2, 3, 4)SELECT *FROM TallyNumbersWHERE Number = 1 OR Number = 2 OR Number = 3 OR Number = 4set showplan_text off|--Clustered Index Seek(OBJECT:([Test].[dbo].[TallyNumbers].[PK_TallyNumbers]), SEEK:([Test].[dbo].[TallyNumbers].[Number]=(1) OR [Test].[dbo].[TallyNumbers].[Number]=(2) OR [Test].[dbo].[TallyNumbers].[Number]=(3) OR [Test].[dbo].[TallyNumbers].[Number]=(4)) ORDERED FORWARD)|--Clustered Index Seek(OBJECT:([Test].[dbo].[TallyNumbers].[PK_TallyNumbers]), SEEK:([Test].[dbo].[TallyNumbers].[Number]=(1) OR [Test].[dbo].[TallyNumbers].[Number]=(2) OR [Test].[dbo].[TallyNumbers].[Number]=(3) OR [Test].[dbo].[TallyNumbers].[Number]=(4)) ORDERED FORWARD)
E 12°55'05.63"N 56°04'39.26"