import java.io.FileInputStream;
import java.io.FileNotFoundException;
import java.io.FileOutputStream;
import java.io.IOException;
import java.io.InputStreamReader;
import java.io.OutputStreamWriter;
import java.io.UnsupportedEncodingException;

public class Txt2Html {

    public static void main(String[] args) {
        String pathSource = "D:/tempfolder/source.txt";
        String charsetSource = "UTF-8";
        String pathTarget = "D:/tempfolder/target.htm";
        String charsetTarget = "GBK";
        InputStreamReader isr = null;
        OutputStreamWriter osw = null;
        try {
            isr = new InputStreamReader(new FileInputStream(pathSource), charsetSource);
            osw = new OutputStreamWriter(new FileOutputStream(pathTarget), charsetTarget);
            //......
            osw.flush();
        } catch (FileNotFoundException e) {
            e.printStackTrace();
        } catch (UnsupportedEncodingException e) {
            e.printStackTrace();
        } catch (IOException e) {
            e.printStackTrace();
        } finally {
            if (isr != null) {
                try {
                    isr.close();
                } catch (IOException e) {
                    e.printStackTrace();
                }
            }
            if (osw != null) {
                try {
                    osw.close();
                } catch (IOException e) {
                    e.printStackTrace();
                }
            }
        }
    }

}

    String _rPath = "";
        String _wPath = "";

        BufferedReader br2 = new BufferedReader(new InputStreamReader(
                new FileInputStream(_rPath), "UTF-8"));
        String line2 = br2.readLine();
        StringBuffer _sb = new StringBuffer();
        while (line2 != null) {
            _sb.append(line2).append("\r\n");
            line2 = br2.readLine();
        }
        if (br2 != null)
            br2.close();

        FileOutputStream fos = new FileOutputStream(_wPath);
        Writer fw = new OutputStreamWriter(fos, "GBK");

        BufferedWriter bw = new BufferedWriter(fw);
        bw.write(_sb.toString());
        if (bw != null)
            bw.close();
        if (fw != null)
            fw.close();

import java.io.BufferedReader;
import java.io.BufferedWriter;
import java.io.FileInputStream;
import java.io.FileNotFoundException;
import java.io.FileOutputStream;
import java.io.IOException;
import java.io.InputStreamReader;
import java.io.OutputStreamWriter;
import java.io.UnsupportedEncodingException;


public class Txt2Html {

    public static void main(String[] args) {
        String pathSource = "D:/test/source.txt";
        String charsetSource = "UTF-8";
        String pathTarget = "D:/test/target.htm";
        String charsetTarget = "GB2312";
        InputStreamReader isr = null;
        OutputStreamWriter osw = null;
        try {
            isr = new InputStreamReader(new FileInputStream(pathSource), charsetSource);
            osw = new OutputStreamWriter(new FileOutputStream(pathTarget), charsetTarget);
            //**************************************************************************
            BufferedReader br2 = new BufferedReader(isr);
            String line2 = br2.readLine();
            StringBuffer _sb = new StringBuffer();
            while (line2 != null) {
                _sb.append(line2).append("\r\n");
                line2 = br2.readLine();
            }
            BufferedWriter bw = new BufferedWriter(osw);
            bw.write(_sb.toString());
            //**************************************************************************
            bw.flush();
            osw.flush();
        } catch (FileNotFoundException e) {
            e.printStackTrace();
        } catch (UnsupportedEncodingException e) {
            e.printStackTrace();
        } catch (IOException e) {
            e.printStackTrace();
        } finally {
            if (isr != null) {
                try {
                    isr.close();
                } catch (IOException e) {
                    e.printStackTrace();
                }
            }
            if (osw != null) {
                try {
                    osw.close();
                } catch (IOException e) {
                    e.printStackTrace();
                }
            }
        }
    }

}