From VRML 2 Basic Concepts and Definitions CPS616 -- Information Track of CPS -- Spring Semester 98. byZeynep Ozdemir, Rob Baker, Meryem Ispirli, Geoffrey C. Fox
The VRML file header is the only required part. This header should be the first line of the file.
#VRML V2.0 utf8
This tells that file is a VRML file, prepared according to 2.0 specifications, and uses the international UTF-8 character set.