Public Sub FileToUTF8(FileName As String) Dim fBytes() As Byte, uniString As String, freeNum As Integer Dim ADO_Stream As Object freeNum = FreeFile ReDim fBytes(FileLen(FileName)) Open FileName For Binary Access Read As #freeNum Get #freeNum, , fBytes Close #freeNum uniString = StrConv(fBytes, vbUnicode) Set ADO_Stream = CreateObject("ADODB.Stream") With ADO_Stream .Type = 2 .Mode = 3 .Charset = "Shift-JIS" .Open .WriteText uniString .SaveToFile FileName, 2 .Close End With Set ADO_Stream = Nothing End Sub Sub TEST() FileToUTF8 ("C:\id1.CSV") End Sub