+        dfxp_data_non_utf8 = '''<?xml version="1.0" encoding="UTF-16"?>
+            <tt xmlns="http://www.w3.org/ns/ttml" xml:lang="en" xmlns:tts="http://www.w3.org/ns/ttml#parameter">
+            <body>
+                <div xml:lang="en">
+                    <p begin="0" end="1">Line 1</p>
+                    <p begin="1" end="2">第二行</p>
+                </div>
+            </body>
+            </tt>'''.encode('utf-16')
+        srt_data = '''1
+00:00:00,000 --> 00:00:01,000
+Line 1
+
+2
+00:00:01,000 --> 00:00:02,000
+第二行
+
+'''
+        self.assertEqual(dfxp2srt(dfxp_data_non_utf8), srt_data)
+