Index: wp-admin/includes/export.php
===================================================================
--- wp-admin/includes/export.php        (revision 9039)
+++ wp-admin/includes/export.php        (working copy)
@@ -96,11 +96,13 @@
  * @param string $str String to place in XML CDATA tag.
  */
 function wxr_cdata($str) {
-       if ( seems_utf8($str) == false )
-               $str = utf8_encode($str);
-
+        // commented as we do not always want utf-8
+       //if ( seems_utf8($str) == false )
+       //      $str = utf8_encode($str);
        // $str = ent2ncr(wp_specialchars($str));

+       mb_convert_encoding($str, strtoupper(get_option('blog_charset')));
+
        $str = "<![CDATA[$str" . ( ( substr($str, -1) == ']' ) ? ' ' : '') . "]]>";

        return $str;