Which query is good - IN or OR

[AI Rumman <rummandba@xxxxxxxxx>]

A simple query I can write in any of the following two ways:

1.

Select col1

from table

where col2 in ('A','B');

2.

Select col1

from table

where

 col2 = 'A'

or  col2 = 'B'

Here IN condition may be more than two.

I need to know which one is good for good performance.

Any idea please.