Public Sub Test()
    Dim strOut As String, Strs() As String
    Dim i As Long, vData As Variant
    vData = ActiveSheet.UsedRange.Rows(1).Value
    ReDim Strs(LBound(vData, 2) To UBound(vData, 2))
    For i = LBound(vData, 2) To UBound(vData, 2)
        Strs(i) = CStr(vData(1, i))
    Next
    strOut = Join(Strs, vbTab)
    Debug.Print strOut
    WriteWestEurope strOut, "c:\temp\3.txt"
End Sub

Public Sub WriteWestEurope(ByVal this As String, ByVal FileName As String)
    With CreateObject("ADODB.Stream")
        .Type = 2: .Mode = 3
        .Charset = "Unicode"
        .Open
        .WriteText this
        .Position = 0
        .Charset = "Windows-1252"
        .SaveToFile FileName, 2
        .Close
    End With
End Sub