diff --git a/spark/src/main/scala/org/apache/comet/serde/QueryPlanSerde.scala b/spark/src/main/scala/org/apache/comet/serde/QueryPlanSerde.scala
index 15a26a091..a497a448c 100644
--- a/spark/src/main/scala/org/apache/comet/serde/QueryPlanSerde.scala
+++ b/spark/src/main/scala/org/apache/comet/serde/QueryPlanSerde.scala
@@ -1377,6 +1377,15 @@ object QueryPlanSerde extends Logging with ShimQueryPlanSerde {
       case In(value, list) =>
         in(value, list, inputs, false)
 
+      case InSet(value, hset) =>
+        val valueDataType = value.dataType
+        val list = hset.map { setVal =>
+          Literal(setVal, valueDataType)
+        }.toSeq
+        // Change `InSet` to `In` expression
+        // We do Spark `InSet` optimization in native (DataFusion) side.
+        in(value, list, inputs, false)
+
       case Not(In(value, list)) =>
         in(value, list, inputs, true)
 
diff --git a/spark/src/test/scala/org/apache/comet/CometExpressionSuite.scala b/spark/src/test/scala/org/apache/comet/CometExpressionSuite.scala
index 5ead490c2..df8bc7c7d 100644
--- a/spark/src/test/scala/org/apache/comet/CometExpressionSuite.scala
+++ b/spark/src/test/scala/org/apache/comet/CometExpressionSuite.scala
@@ -996,23 +996,27 @@ class CometExpressionSuite extends CometTestBase with AdaptiveSparkPlanHelper {
     }
   }
 
-  test("test in/not in") {
-    Seq(false, true).foreach { dictionary =>
-      withSQLConf("parquet.enable.dictionary" -> dictionary.toString) {
-        val table = "names"
-        withTable(table) {
-          sql(s"create table $table(id int, name varchar(20)) using parquet")
-          sql(
-            s"insert into $table values(1, 'James'), (1, 'Jones'), (2, 'Smith'), (3, 'Smith')," +
-              "(NULL, 'Jones'), (4, NULL)")
+  test("test in(set)/not in(set)") {
+    Seq("100", "0").foreach { inSetThreshold =>
+      Seq(false, true).foreach { dictionary =>
+        withSQLConf(
+          SQLConf.OPTIMIZER_INSET_CONVERSION_THRESHOLD.key -> inSetThreshold,
+          "parquet.enable.dictionary" -> dictionary.toString) {
+          val table = "names"
+          withTable(table) {
+            sql(s"create table $table(id int, name varchar(20)) using parquet")
+            sql(
+              s"insert into $table values(1, 'James'), (1, 'Jones'), (2, 'Smith'), (3, 'Smith')," +
+                "(NULL, 'Jones'), (4, NULL)")
 
-          checkSparkAnswerAndOperator(s"SELECT * FROM $table WHERE id in (1, 2, 4, NULL)")
-          checkSparkAnswerAndOperator(
-            s"SELECT * FROM $table WHERE name in ('Smith', 'Brown', NULL)")
+            checkSparkAnswerAndOperator(s"SELECT * FROM $table WHERE id in (1, 2, 4, NULL)")
+            checkSparkAnswerAndOperator(
+              s"SELECT * FROM $table WHERE name in ('Smith', 'Brown', NULL)")
 
-          // TODO: why with not in, the plan is only `LocalTableScan`?
-          checkSparkAnswer(s"SELECT * FROM $table WHERE id not in (1)")
-          checkSparkAnswer(s"SELECT * FROM $table WHERE name not in ('Smith', 'Brown', NULL)")
+            // TODO: why with not in, the plan is only `LocalTableScan`?
+            checkSparkAnswer(s"SELECT * FROM $table WHERE id not in (1)")
+            checkSparkAnswer(s"SELECT * FROM $table WHERE name not in ('Smith', 'Brown', NULL)")
+          }
         }
       }
     }