str =  new  String( s.getBytes("UTF8"), "Cp1251" );

    String str =  new  String();
    String s   =  new  String();
    String fileIN   = "C:\\JAVA\\NetBeans\\TransCoder\\coder\\111.csv";
    String fileOUT  = "C:\\JAVA\\NetBeans\\TransCoder\\coder\\ready.csv";
    PrintWriter outFile =  null ;
    java.io.BufferedReader in =  null ;

         try  {
            outFile =  new  PrintWriter( new  BufferedWriter( new  FileWriter(fileOUT)));
        }  catch  (IOException ex) {
            ex.printStackTrace();
        }

         try  {
            in =  new  java.io.BufferedReader( new  java.io.FileReader(fileIN));
            
        }  catch  (FileNotFoundException ex) {
            ex.printStackTrace();
        }

         try  {
             while ( (s = in.readLine()) !=  null  ) { 
                //System.out.println(s);
                 try  {
                    //str = new String( s.getBytes("ISO-8859-1"),"Cp1251");
                    str =  new  String( s.getBytes("UTF-8"),"Cp1251");
                    //str = new String( s,"Cp1251").getBytes("utf-8");
                    System.out.println(str);
                    outFile.println( str + "\n" );
                    outFile.close();
                }  catch  (UnsupportedEncodingException ex) {
                    ex.printStackTrace();
                }

            }
        }  catch  (IOException ex) {
            ex.printStackTrace();
        }
         try  {
            in.close();
            
        }  catch  (IOException ex) {
            ex.printStackTrace();
        }
        System.out.println("Completed");