<?php
function fullLower($str){
   // convert to entities
   $subject = htmlentities($str,ENT_QUOTES);
   $pattern = '/&([a-z])(uml|acute|circ';
   $pattern.= '|tilde|ring|elig|grave|slash|horn|cedil|th);/e';
   $replace = "'&'.strtolower('\\1').'\\2'.';'";
   $result = preg_replace($pattern, $replace, $subject);
   // convert from entities back to characters
   $htmltable = get_html_translation_table(HTML_ENTITIES);
   foreach($htmltable as $key => $value) {
      $result = ereg_replace(addslashes($value),$key,$result);
   }
   return(strtolower($result));
}

echo fullLower("Ã É Ò Õ ÚÙÛ");

//results ã é ò õ úùû
//adapted from fullUpper on strtoupper manual
?>