Code:

procedure LoadUnicodeFile(const filename: string; strings: TStrings);

procedure SwapWideChars(p: PWideChar);

begin

   while p^ <> #0000 do

   begin

     p^ := WideChar(Swap(Word(p^)));

     Inc(p);

   end;

end;

var

ms: TMemoryStream;

wc: WideChar;

pWc: PWideChar;

begin

ms := TMemoryStream.Create;

try

   ms.LoadFromFile(filename);

   ms.Seek(0, soFromend);

   wc := #0000;

   ms.Write(wc, sizeof(wc));

   pWC := ms.Memory;

   if pWc^ = #$FEFF then {normal byte order mark}

     Inc(pWc)

   else if pWc^ = #$FFFE then

   begin {byte order is big-endian}

     SwapWideChars(pWc);

     Inc(pWc);

   end

   else

     ; {no byte order mark}

   strings.Text := WideChartoString(pWc);

finally

   ms.free;

end;

end;