i used like this query hint now i got some performance improvement.

please let me know is it valid or not ?

---XML

DECLARE @entityIds XML

SET @entityIds =N'<?xml version="1.0" encoding="utf-16"?>

<ArrayOfInt xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema">

<int>112350</int>

<int>100886642</int>

</ArrayOfInt>'

---INSERT INTO TEMP TABLE

INSERT INTO #entityIdList

SELECT Tbl.Col.value('.', 'int') AS val

FROM @entityIds.nodes('/ArrayOfInt/int') Tbl(Col)

OPTION ( OPTIMIZE FOR ( @entityIds = null) )

---SELECT DATA FROM TEMP TABLE

select * FROM #entityIdList