DATA : conv_in TYPE REF TO cl_abap_conv_in_ce , conv_out TYPE REF TO cl_abap_conv_out_ce, lv_str(255) TYPE c, lv_xstr TYPE xstring, conv_in = cl_abap_conv_in_ce=>create( encoding = 'UTF-8' ). conv_out = cl_abap_conv_out_ce=>create( encoding = '8500' ). conv_out->convert( EXPORTING data = lv_str IMPORTING buffer = lv_xstr ). conv_in->convert( EXPORTING input = lv_xstr IMPORTING data = lv_str ).