string iconv ( string $in_charset , string $out_charset , string $str )

<?php
$text = "This is the Euro symbol '€'.";
echo 'Original : ', $text, PHP_EOL;
echo 'TRANSLIT : ', iconv("UTF-8", "ISO-8859-1//TRANSLIT", $text), PHP_EOL;
echo 'IGNORE   : ', iconv("UTF-8", "ISO-8859-1//IGNORE", $text), PHP_EOL;
echo 'Plain    : ', iconv("UTF-8", "ISO-8859-1", $text), PHP_EOL;
?>

//檢查該函數(shù)是否可用
echo function_exists('mb_convert_encoding');
//檢測當前編碼
echo mb_detect_encoding($val, "GBK, GB2312, UTF-8");
//轉換編碼，把CP936(就是GBK)轉換成UTF-8
$v=mb_convert_encoding ($val, "UTF-8", "CP936");

// $fContents 字符串
// $from 字符串的編碼
// $to 要轉換的編碼
function auto_charset($fContents,$from='gbk',$to='utf-8'){
    $from   =  strtoupper($from)=='UTF8'? 'utf-8':$from;
    $to       =  strtoupper($to)=='UTF8'? 'utf-8':$to;
    if( strtoupper($from) === strtoupper($to) || empty($fContents) || (is_scalar($fContents) && !is_string($fContents)) ){
        //如果編碼相同或者非字符串標量則不轉換
        return $fContents;
    }
    if(is_string($fContents) ) {
        if(function_exists('mb_convert_encoding')){
            return mb_convert_encoding ($fContents, $to, $from);
        }else{
            return $fContents;
        }
    }
    elseif(is_array($fContents)){
        foreach ( $fContents as $key => $val ) {
            $_key =     auto_charset($key,$from,$to);
            $fContents[$_key] = auto_charset($val,$from,$to);
            if($key != $_key )
                unset($fContents[$key]);
        }
        return $fContents;
    }
    else{
        return $fContents;
    }
}

//打印輸出查詢結果（假設你的結果）
$arr=array();
while($list=mssql_fetch_row($row))
{
    $arr[]=$list;
}
$s=auto_charset($arr,'gbk','utf-8');
//打印試試，在瀏覽器設置編碼為UFT-8，看沒有亂碼
print_r($s);die();