Got it sorted!

I am simply continuing with my XML file creation as described in my
initial post (i.e. I am creating a text file with the extension of
.xml)

I then need to run this file through ADODB.Stream setting certain
parameters, namley specify the charset to be UTF-8.

Just call the sub below passing in the full path of the file to be
SAVED (not ENCODED) as UTF-8.  I say SAVED because I am encoding the
contents of the file as UTF-8 (using a different sub) when I initially
create the XML output.  So basically, before I run the output file
through the sub below, I have an XML file that contains UTF-8 encoding,
but is saved as ANSI.  To correct this, I must then save the file as
UTF-8...

Private Sub saveAsUTF8(Path As String)
    Dim objUTF8 As ADODB.Stream
    Set objUTF8 = New ADODB.Stream

    objUTF8.Open
    objUTF8.LoadFromFile Path 'Loads a File
    objUTF8.Charset = "UTF-8" 'sets the stream encoding to UTF-8
    objUTF8.SaveToFile Path, adSaveCreateOverWrite 'Save File
    objUTF8.Close

    Set objUTF8 = Nothing
End Sub


'Sub for encoding the contents of a file into UTF-8:
Private Function Encode_UTF8(ByVal astr As String) As String
  Dim c As Long, n As Long
  Dim utftext As String
    utftext = ""
    For n = 1 To Len(astr)
        c = AscW(Mid(astr, n, 1))
        If c < 128 Then
            utftext = utftext + Mid(astr$, n, 1)
        ElseIf ((c > 127) And (c < 2048)) Then
            utftext = utftext + Chr(((c \ 64) Or 192))
            utftext = utftext + Chr(((c And 63) Or 128))
        Else
            utftext = utftext + Chr(((c \ 144) Or 234))
            utftext = utftext + Chr((((c \ 64) And 63) Or 128))
            utftext = utftext + Chr(((c And 63) Or 128))
        End If
    Next n

  Encode_UTF8 = utftext

End Function

Ciao 4 now...
Jimmy