When we use INTO option with the READ command the data content of the record will be moved into the specified field defined in the Working Storage Section of the program. When we use SET option with the READ command, CICS sets the address pointer to the address of the record in the file input / output area within CICS,so that the application program can directly refer to the record without moving the record content into the Working Storage area defined in the program. Therefore, the SET option provides a better performance than the INTO option.