Which one of these is the faster/better one?
This one:
List list = new List();
User u;
foreach (string s in l)
{
u = new
Whenever you've a question about performance, the only thing to do is measure - run a loop around your test and time it.
To answer your question - without measuring :-) or looking at the generated ilasm - any difference wouldn't be noticeable in a meaningful number of iterations and the most expensive operation in your code there is likely to be the user allocation by a few orders of magnitude, so concentrate on code clarity (as you should in general) and go with 2.
Oh, its late and I guess I'm just trying to say don't worry about this sort of thing or get caught up in details like this.
K