Close and open php tag

Possible duplicate:
PHP: opening and closing tags and performance?

This is probably a stupid question, but as an extremely perfectionist, I thought I would ask just for curiosity:

Is there a performance issue when opening and closing the php tag multiple times?

I mean, are there any consequences talking using this

<?php
    $track_id = 418; //default
?>

<?php include('includes/popup_biography.php'); ?>  

instead of this:

<?php
    $track_id = 418; //default
    include('includes/popup_biography.php');
?>