Public Function CP1251toUTF8(ByVal Text As String) As String
Dim bufer As String = ""
Dim i As Long, IC As Long
IC = Len(Text)
For i = 1 To IC
bufer = bufer & myConvertToUTF8(Mid$(Text, i, 1))
Next
CP1251toUTF8 = bufer
End Function

Private Function myConvertToUTF8(ByVal Character As String) As String
If Character = "¨" Then
myConvertToUTF8 = Convert.ToChar(208) & Convert.ToChar(129)
ElseIf Character = "¸" Then
myConvertToUTF8 = Convert.ToChar(209) & Convert.ToChar(145)
ElseIf Convert.ToInt32(Character) >= 192 And Convert.ToInt32(Character) <= 223 Then
myConvertToUTF8 = Convert.ToChar(208) & Convert.ToChar(Convert.ToInt32(Character) - 48)
ElseIf Convert.ToInt32(Character) >= 224 And Convert.ToInt32(Character) <= 239 Then
myConvertToUTF8 = Convert.ToChar(208) & Convert.ToChar(Convert.ToInt32(Character) - 48)
ElseIf Convert.ToInt32(Character) >= 240 And Convert.ToInt32(Character) <= 255 Then
myConvertToUTF8 = Convert.ToChar(209) & Convert.ToChar(Convert.ToInt32(Character) - 112)
Else
myConvertToUTF8 = Character
End If
End Function