Dim xd As New Xml.XmlDocument
        xd.Load("C:\xmltest.xml")
 
        Dim xdec As Xml.XmlDeclaration = xd.FirstChild()
        xdec.Encoding = Encoding.Default.HeaderName
        xd.Save("C:\xmltest.xml")

Those people who think they know everything are a great annoyance to those of us who do - Isaac Asimov