Hello again!
1)
Here is additional info on my problem: see attachment (or
http://www.wikiupload.com/download_page.php?id=92929).
It's sources of very simple testing standalone application, that trying to send packets (42 bytes each) via the FEC0 and FEC1 periodically.
You can find this loop in the fec_test() function (fec_test.c). The problem is, program causes exception 119 (interrupt source 55) during the first (or sometimes third) packet sending (function fec_sendpacket() in fec_test.c). But interrupt 55 can't be called by CPU, because it masked (and has level 0 priority 0)!

I think, that reason is some strange behaviour of the TX DMA.
And one more note: after removing m68k_disable_interrupts() and m68k_enable_interrupts() functions from the fec_sendpacket(), program works fine!
2)
Another problem with FEC: sometimes TX packets lost. I send packet -> got DMA (48) interrupt -> got FEC0 (39) interrupt with TXF flag in EIR register. All fine, no any errors. But a receiver (another ColdFire board or PC) not receive this packet.
Full CPU name: MCF5485CVR200 L14S QDA0808.
Please, help!
Thanks!