I have statements like this that are timing out:
DELETE FROM [table] WHERE [COL] IN ( \'1\', \'2\', \'6\', \'12\', \'24\', \'7\', \'3\', \'5\')
Check execution plan of this delete statement. Have a look if index seek is used. Also what is data type of col?
If you are using wrong data type, change update statement (like from '1' to 1 or N'1').
If index scan is used consider using some query hint..