I don't know if it will work, but how about:

lcSQL = "UPDATE TableName SET [Téléphone] = '514777999'  WHERE code_client = '123'"
SQLExec(nHandle,lcSQL)

>I'm using remote view to access filemaker table using connection string.
>
>One of the field of the table is called "Téléphone", with french accentuated character
>
>So far I've tried :
>
>

>
>1) REPLACE Téléphone with '514777999'   in c_Cursor  
>    = IF TABLEUPDATE(.T.,.T.,c_cursor,laError)  && Fails
>
>2) SELECT c_Cursor
>    SCATTER NAME oTest MEMO
>    oTest.téléphone = '514777999' 
>    GATHER NAME oTest
>    = IF TABLEUPDATE(.T.,.T.,c_cursor,laError)  && Fails
>
>
>3) lcSQL =[UPDATE TableName SET [Téléphone] = '514777999'  WHERE code_client = '123']
>     =  SQLExec(nHandle,lcSQL,[Tablename],aCountInfo) > 0   && Fails
>
>

>
>
>Any suggestion is welcome....