open( $fh, "<:encoding(UTF-16)", $filename );

##</code><code>##

s/\x{feff}//;

##</code><code>##

open( I, "<:encoding(UTF-16)", $ARGV[0] ) or die "$ARGV[0]: $!";
local $/;
$_=<I>;
@lines = split /\r\n/;

# open(O,">:encoding(UTF-16LE):crlf","$ARGV[0].new") or die "$ARGV[0].new:$!";
# print O "\x{feff}";

open(O,">:encoding(UTF-16):crlf","$ARGV[0].new") or die "$ARGV[0].new:$!";

print O "$_\n" for ( @lines );