This is typically pretty db dependent.
In PostgreSQL you can use to_ascii to get this effect.
create table accenttest (i int, t text);
insert into accenttest values (1,'niño');
insert into accenttest values (1,'nino');
create index act_t_dx on accenttest (ascii(t)); -- optional, offers better performance
select * from accenttest where to_ascii(t) = to_ascii('niño');
i | t
---+------
1 | niño
1 | nino
(2 rows)
There should be some functionally equivalent method in mysql, though you won't be able to index on it, likely.