1. Save As the Excel file, 'Unicode' format.
2. Download and install EditPlus software.
3. Open the file using EditPlus
4. Save the file format as utf-8.
5. Use MARCEdit 'Delimited Text translator'to convert to MARC format.
Koustubha Kale
https://lists.katipo.co.nz/public/koha/2009-February/017107.html