Gentlemen, thank you for your prompt replies.

Excuse me my bad English instead of "screw" I should have said Perl correctly outputs two bytes 0xC2 0xA3 the code for £ (Pound Sterling) but Excel interprets it as two separate Characters. A capital A with a small circle on top (Sorry, I do not know the correct name) followed by the £ (Pound Sterling).
 
As I need to maintain compatibility with Windows 98 I will look very closely at the section in the man page on Encoding via PerlIO which I had missed.
 
Thanks
 
Frank



>>> Jungshik Shin <[EMAIL PROTECTED]>09/10/03 11:15:21 >>>
On Thu, 9 Oct 2003, Guido Flohr wrote:

> BTW, Windows editors also insert that BOM at the beginning when writing
> XML files encoded in UTF-8. In other words: If you edit a UTF-8 XML
> file with Windows Notepad, it will be corrupted. MSIE and Mozilla (!)
> still treat it as well-formed XML but a standards compliant parser will
> of course reject it.

Well, I am not fond of UTF-8 BOM at all, but it's not a violation
of the standard to prepend an XML file in UTF-8 with UTF-8 BOM
(see http://www.w3.org/TR/REC-xml#sec-guessing ).

Jungshik


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