--- plugins/views_data_export_plugin_style_export_csv.inc	2011-03-18 19:17:19.000000000 +1100
+++ plugins/views_data_export_plugin_style_export_csv.inc	2011-03-31 16:25:25.000000000 +1100
@@ -32,6 +32,10 @@ class views_data_export_plugin_style_exp
       'default' => TRUE,
       'translatable' => FALSE,
     );
+    $options['encoding'] = array(
+      'default' => 'utf8',
+      'translatable' => FALSE,
+    );
 
     return $options;
   }
@@ -70,5 +74,14 @@ class views_data_export_plugin_style_exp
       '#title' => t('Make first row a list of column headers.'),
       '#default_value' => !empty($this->options['header']),
     );
+    $form['encoding'] = array(
+      '#type' => 'radios',
+      '#default_value' => (empty($this->options['encoding']) ? 'utf8' : $this->options['encoding']),
+      '#title' => t('Codification of the output file'),
+      '#options' => array (
+        'utf8' => 'UTF-8',
+        'ansi' => 'ANSI',
+      ),
+    );
   }
 }
--- theme/views_data_export.theme.inc	2011-03-18 19:17:19.000000000 +1100
+++ theme/views_data_export.theme.inc	2011-03-31 16:27:16.000000000 +1100
@@ -109,6 +109,13 @@ function template_preprocess_views_data_
     if (!empty($vars['options']['trim'])) {
       $output = trim($output);
     }
+    switch($vars['options']['encoding']) {
+      case 'ansi':
+        $output = utf8_decode($output);
+        break;
+      case 'utf8':
+        break;
+    }
     $vars['header'][$key] = $wrap . str_replace('"', $replace_value, $output) . $wrap;
   }
 }
@@ -141,6 +148,13 @@ function template_preprocess_views_data_
       if (!empty($vars['options']['trim'])) {
         $output = trim($output);
       }
+      switch($vars['options']['encoding']) {
+        case 'ansi':
+          $output = utf8_decode($output);
+          break;
+        case 'utf8':
+          break;
+      }
       $vars['themed_rows'][$i][$j] = $wrap . str_replace('"', $replace_value, $output) . $wrap;
     }
   }