IEnumerable is best for in-memory data collections and performs operations in memory with deferred execution for client-side filtering.IQueryable is ideal for querying data from a database, executing queries on the server with deferred execution and efficient data fetching.Use IQueryable for database queries to optimize performance, minimize client-side operations, and avoid eager conversion to lists.For in-memory collections, opt for IEnumerable to prevent unnecessary data loading and complexities of IQueryable usage.