BOM script

 From:  Michael Gibson
7759.15 In reply to 7759.13 
Hi Pilou,

re:
> Yes good accents are visible on the Notepad! :)

So that means your text file is ok (meaning it has UTF-8 text data in it), it's just that Excel doesn't interpret it as UTF-8 text using the regular file open method.

You could try saving it out from Notepad as UTF-8 which will put the Byte Order Mark at the front of the file which may get Excel to read it as UTF-8 text, or you could try using the Data > From Text method in Excel to read it which I think has a way to specify that it's UTF-8 text as described here:
https://www.itg.ias.edu/content/how-import-csv-file-uses-utf-8-character-encoding-0

- Michael