iconv – Detected an illegal character in input string

I don’t see anything illegal – any suggestions on what might be the problem?

    if (strtolower($matches[1]) != 'utf-8') {
        var_dump($matches[1]);
        $xml = iconv($matches[1], 'utf-8', $xml);
        $xml = str_replace('encoding="'.$matches[1].'"', 'encoding="utf-8"', $xml);
    }

Below is my debug/error

string(12) "windows-1252"
Notice (8): iconv() [http://php.net/function.iconv]: Detected an illegal character in input string [APP/models/sob_form.php, line 16]

I’ve verified that the above code is indeed line 16

Answer

The illegal character is not in $matches[1], but in $xml

Try

iconv($matches[1], 'utf-8//TRANSLIT', $xml);

And showing us the input string would be nice for a better answer.