You can't supply multiple values to an SQL IN - you can only specify a single column on the left [of the IN keyword], and none on the right.
Try:
SELECT * FROM Acount WHERE MuodifyUser IN ('UGEREA0000OE','UGEREA0000OF') OR CreateUser IN ('UGEREA0000OE','UGEREA0000OF')
[edit]Typos, and a clarifcation - OriginalGriff[/edit]