Since MySQL 4.1.x, the MySQL server does the character recoding work for us. Also, MySQL enables us to indicate the character set and collation for each database, each table, and even each field. A default character set for a database applies to each of its tables, unless it is overridden at the table level. The same principle applies to every field.
Since phpMyAdmin 2.6.0, support for MySQL 4.1.x character set and collation features is no longer experimental, as it was in previous versions.
The $cfg['AllowAnywhereRecoding']
parameter has no impact for MySQL version 4.1.x and later, except to enable the Character set of the file drop-down menu in the Export sub-page.