LineNumberReader in = null;
        PrintWriter out = null;
        try {
            in = new LineNumberReader(new InputStreamReader(new FileInputStream("Cp1251.txt"), "Cp1251"));
            out = new PrintWriter("UTF-8.txt", "UTF-8");
            for (String line = in.readLine(); line != null; line = in.readLine()) {
                out.println(line);
            }
        } catch (Exception e) {
            e.printStackTrace();
        } finally {
            if (in != null) {
                try {
                    in.close();
                } catch (IOException e) {
                    e.printStackTrace();
                }
            }
            if (out != null) {
                out.close();
            }
        }