GNU `recode' has the purpose of converting files between various
character sets and usages. When exact transliterations are not
possible, as it is often the case, the program may get rid of the
offending characters or fall back on approximations.

This program recognizes or produces around 150 different character
sets and is able to transliterate files between almost any pair.

Most RFC 1345 character sets are supported.

WWW: http://www.gnu.org/software/recode/recode.html