Problem found and things are working as should be..

next thing does not compile correct.... and no warnings given...

// spi_drv.h
void spi_isr (void);


// spi_drv.c
#include "spi_drv.h"
void spi_isr (void) interrupt 10
{
// my isr code ....
}

it seems that the compiler does not generate a jump to the ISR routine ....


ALSO Thanks to Oleg for the bit ESPI correction. :-)

another quote from the www.atmel.com site ...

C51 SPI Code Examples
Description:
This section provides the C and Assembler program examples for the SPI applicable to all C51 devices.

@
"http://www.atmel.com/dyn/produ...ol_id=3419"

some should be more carefull when writing "ALL C51 devices" ....