ник: час
Я, ни в курсе 
http://nemcd.com/2010/03/kak-perekodirovat-1251-v-utf-8/
или
Function ChangeCharset(FileChng As String)
Dim adoStream As adodb.Stream
Dim adoStreamOut As adodb.Stream
Set adoStream = New adodb.Stream
With adoStream
.Charset = "Windows-1251"
.open
.LoadFromFile FileChng
.Position = 0
End With
Set adoStreamOut = New adodb.Stream
With adoStreamOut
.Charset = "UTF-8"
.open
.WriteText adoStream.ReadText
.SaveToFile FileChng, adSaveCreateOverWrite
.Close '
End With
adoStream.Close
Set adoStream = Nothing
Set adoStreamOut = Nothing
End Function
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