I am trying to export tables in access to transformed XML.  I am using

Application.ExportXML

followed by 

Application.TransformXML

The file produced from export is UTF-8 Cookie, but when I transform it with 
Application.TransformXML  with a style sheet that starts with the following I 
get a USC-2 file instead of the required UTF-8 file. 

<?xml version="1.0" encoding="UTF-8"?> 
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 
version="1.0">
<xsl:output method="xml" encoding="utf-8" media-type="text/xml" indent="yes"/>

I am determining the encoding of the file from a text editor.

I have tried using MSXML2 and XMLWriter

    Dim XMLDoc As MSXML2.DOMDocument
    Dim XSLDoc As MSXML2.FreeThreadedDOMDocument
    Dim XSLProcessor As MSXML2.IXSLProcessor
Dim Str = New Stream

to set the encoding but they all require a stream data type to read the file 
that I do not seem to be able to access in the VBA access. 

All the documentation 

1) Set the encoding for TransformXML
2) Set the default encoding to UTF-8
3) How to use streaming in VBA
4) Any other ideas?