--- /home/dmitriy/Temp/drupal-6.14/includes/form.inc	2009-09-17 00:54:19.000000000 +0700
+++ /home/dmitriy/Docs/Sites/ankors-drupal/includes/form.inc	2009-11-05 15:22:08.000000000 +0600
@@ -2066,7 +2066,9 @@
 function theme_form($element) {
   // Anonymous div to satisfy XHTML compliance.
   $action = $element['#action'] ? 'action="'. check_url($element['#action']) .'" ' : '';
-  return '<form '. $action .' accept-charset="UTF-8" method="'. $element['#method'] .'" id="'. $element['#id'] .'"'. drupal_attributes($element['#attributes']) .">\n<div>". $element['#children'] ."\n</div></form>\n";
+  if (empty($element['#attributes']['accept-charset']))
+    $element['#attributes']['accept-charset'] = "UTF-8";
+  return '<form '. $action .' method="'. $element['#method'] .'" id="'. $element['#id'] .'"'. drupal_attributes($element['#attributes']) .">\n<div>". $element['#children'] ."\n</div></form>\n";
 }
 
 /**