Does Foreach Cache IEnumerable?

Supposing that SomeMethod has signature

public IEnumerable<T> SomeMethod<T>();

is there any difference between

foreach (T tmp in SomeMethod<T>()) { ... }

and

IEnumerable<T> result = SomeMethod<T>();

foreach (T tmp in result) { ... }

In other words, will the results of SomeMethod<T> be cached on the first statement or will it be evaluated upon each iteration?