XL pour MAC Probleme UTF8

Sub test()
Debug.Print TxtHtml("ÁáCcÉéÍíÓóÚúÝýÀàÈèÌì " & vbCrLf & "ÒòÙùÂâÊêÎîÔ      ôÛûÄäËëÏïÖöÜüŸÿÃãÕõÇç")
End Sub
 
Function TxtHtml(T As String) As String
Dim Txt
Dim Htm
Dim I As Long
TxtHtml = T
Txt = "Á$á$É$é$Í$í$Ó$ó$Ú$ú$Ý$ý$À$à$È$è$Ì$ì$Ò$ò$Ù$ù$Â$â$Ê$ê$Î$î$Ô$ô$Û$û$Ä$ä$Ë$ë$Ï$ï$Ö$ö$Ü$ü$Ÿ$ÿ$Ã$ã$Õ$õ$Ç$ç$ $" & vbCrLf
Htm = "Á$á$É$é$Í$í$Ó$ó$Ú$ú$Ý$ý$À$à$È$è$Ì$ì"
Htm = Htm & "$Ò$ò$Ù$ù$Â$â$Ê$ê$Î$î$Ô$ô$Û$û$Ä$ä$Ë$ë"
Htm = Htm & "$&Ouml;$&ouml;$&Uuml;$&uuml;$&Yuml;$&yuml;$&Atilde;$&atilde;$&Itilde;$&itilde;$&Otilde;$&otilde;$&Ccedil;$&ccedil;$&nbsp;$<br>"
Txt = Split(Txt, "$")
Htm = Split(Htm, "$")
For I = 0 To UBound(Txt)
TxtHtml = Replace(TxtHtml, Txt(I), Htm(I), 1, compare:=vbBinaryCompare)
Next
End Function