credited to : Henk De Groot from
http://www.dailycomputersolutions.com/blog/index.php/2010/04/23/iis-not-showing-images-and-css/
So, as iconv() does not always work correctly, in most cases, much easier to use htmlentities().
Example: =htmlentities(file_get_contents("incoming.txt"), ENT_QUOTES, "Windows-1252"); file_put_contents("outbound.txt", html_entity_decode($content,ENT_QUOTES , "utf-8")); ?>