Точнее нужно 3 функции, вот еще одна
<?
function win_to_utf($str) {
if (function_exists('mb_convert_encoding')) return mb_convert_encoding($str, 'utf-8', 'windows-1251');
if (function_exists('iconv')) return iconv('windows-1251', 'utf-8', $str);
$win1251utf8 = array(
"\xC0"=>"А","\xC1"=>"Б","\xC2"=>"В","\xC3"=>"Г","\xC4"=>"Д","\xC5"=>"Е","\xA8"=>"Ё","\xC6"=>"Ж","\xC7"=>"З","\xC8"=>"И","\xC9"=>"Й","\xCA"=>"К","\xCB"=>"Л","\xCC"=>"М",
"\xCD"=>"Н","\xCE"=>"О","\xCF"=>"П","\xD0"=>"Р","\xD1"=>"С","\xD2"=>"Т","\xD3"=>"У","\xD4"=>"Ф","\xD5"=>"Х","\xD6"=>"Ц","\xD7"=>"Ч","\xD8"=>"Ш","\xD9"=>"Щ","\xDA"=>"Ъ",
"\xDB"=>"Ы","\xDC"=>"Ь","\xDD"=>"Э","\xDE"=>"Ю","\xDF"=>"Я","\xE0"=>"а","\xE1"=>"б","\xE2"=>"в","\xE3"=>"г","\xE4"=>"д","\xE5"=>"е","\xB8"=>"ё","\xE6"=>"ж","\xE7"=>"з",
"\xE8"=>"и","\xE9"=>"й","\xEA"=>"к","\xEB"=>"л","\xEC"=>"м","\xED"=>"н","\xEE"=>"о","\xEF"=>"п","\xF0"=>"р","\xF1"=>"с","\xF2"=>"т","\xF3"=>"у","\xF4"=>"ф","\xF5"=>"х",
"\xF6"=>"ц","\xF7"=>"ч","\xF8"=>"ш","\xF9"=>"щ","\xFA"=>"ъ","\xFB"=>"ы","\xFC"=>"ь","\xFD"=>"э","\xFE"=>"ю","\xFF"=>"я");
return strtr($str, $win1251utf8);
}