Difference between foreach and for loops over an IEnumerable class in C#

Question

I have been told that there is a performance difference between the following code blocks.

foreach (Entity e in entityList)
{
 ....
}

and <

Answer 1

The foreach sample roughly corresponds to this code:

using(IEnumerator e = entityList.GetEnumerator()) {
    while(e.MoveNext()) {
        Entity entity = e.Current;
        ...
    }
}

There are two costs here that a regular for loop does not have to pay:

1. The cost of allocating the enumerator object by entityList.GetEnumerator().
2. The cost of two virtual methods calls (MoveNext and Current) for each element of the list.