I'm back with some interesting info :-). By disabling each acpi module, I've discovered that the problem disappeared when I disable "acpiprt" in UKC.
Based on the manpage, this module maps the PCI ... So, I've disabled each PCI. interrupts are gone when I disable "ichiic" in UKC :-) . (When I do not disable it it link to iic and then to spdmem0 (cfr dmesg in my previous email)) After such desabling, the rest of the machine seams to work. But I have to check ii more deeply. At least "Top" says that my 8GB memory are still present note: my laptop speaker is still making small noise when not muted. Questions: What is this modeule "ichiic" ? What am I missing by disabling it ? Why this module create interruputs on this Dell machine (e5450) ? Is there a link with the speaker ? rgds