You can do this on a modern Windows machine without third party software. This method is reliable and it will handle data that includes quoted commas, quoted tab characters, CJK characters, etc.
1. Save from Excel
In Excel, save the data to file.txt
using the type Unicode Text (*.txt)
.
2. Start PowerShell
Run powershell
from the Start menu.
3. Load the file in PowerShell
$data = Import-Csv C:\path\to\file.txt -Delimiter "`t" -Encoding BigEndianUnicode
4. Save the data as CSV
$data | Export-Csv file.csv -Encoding UTF8 -NoTypeInformation