Should I use the old Microsoft JOIN syntax, or the ANSI JOIN syntax for the best JOIN performance?

Question

Which of the following joins will produce better performance?

ANSI JOIN Syntax

SELECT fname, lname, department
FROM names INNER JOIN departments ON names.employeeid = departments.employeeid

Former Microsoft JOIN Syntax

SELECT fname, lname, department
FROM names, departments
WHERE names.employeeid = departments.employeeid

Answer

SQL Server supports two variations of performing JOINs: the ANSI JOIN syntax and the former Microsoft JOIN syntax. Both produce identical results and identical performance. There is no performance reasons to use one form of the JOIN over the other.

On the other hand, there are two good reasons why you should use the ANSI JOIN syntax over the former Microsoft JOIN syntax. First, it is more portable because it is the ANSI standard, and second, because eventually Microsoft may eliminate support of the former JOIN syntax.