Declaring a variable inside or outside an foreach loop: which is faster/better?

Question

Which one of these is the faster/better one?

This one:

List list = new List();
User u;

foreach (string s in l)
{
    u = new         


        

Answer 1

Performance-wise both examples are compiled to the same IL, so there's no difference.

The second is better, because it more clearly expresses your intent if u is only used inside the loop.