<?php
function mail_utf8($to, $from_user, $from_email, $subject = '(No subject)', $message = '') {

      $from_user = "=?UTF-8?B?".base64_encode($from_user)."?=";
      $subject = "=?UTF-8?B?".base64_encode($subject)."?=";

      $headers = "From: $from_user <$from_email>\r\n".
               "MIME-Version: 1.0" . "\r\n" .
               "Content-type: text/html; charset=UTF-8" . "\r\n";

     return mail($to, $subject, $message, $headers);
   }
?>