I am programmatically exporting data (using PHP 5.2) into a .csv test file. Example data: Numéro 1 (note the accented e). The data is utf-8 (
Numéro 1
utf-8
Excel 2007 properly reads UTF-8 with BOM (EF BB BF) encoded csv.
Excel 2003 (and maybe earlier) reads UTF-16LE with BOM (FF FE), but with TABs instead of commas or semicolons.