title: Is there a performance impact when calling ToList()?
body: <p>When using <code>ToList()</code>, is there a performance impact that needs to be considered?</p>
  
  <p>I was writing a query to retrieve files from a directory, which is the query:</p>
  
  <p><code>string[] imageArray = Directory.GetFiles(directory);</code></p>
  
  <p>However, since I like to work with <code>List&lt;&gt;</code> instead, I decided to put in...</p>
  
  <p><code>List&lt;string&gt; imageList = Directory.GetFiles(directory).ToList();</code></p>
  
  <p>So, is there some sort of performance impact that should be considered when deciding to do a conversion like this - or only to be considered when dealing with a large number of files? Is this a negligible conversion?</p>