Is DOM more efficient than SAX for smaller xml instances?

I seem to remember once, long ago, reading something showing DOM was
more efficient than SAX for small XML instances - small being approx
40 kb.

I suppose it would be more efficient for small and hierarchical but
have hard time seeing how it would be for small and flat.

At any rate: is it?

Of course I know that people often find it (DOM) easier to use, but
that has nothing to do with efficiency of the API itself.


Cheers,
Bryan