tsu2 thank you for the link.
I already had FreeTDS working, but this is newer version.
OK, I have fonud a solution. Here it is - for other users like I am… 
To connect to MS SQL server that runs on Windoz, from PHP in openSuse 11.4 you need:
PHP5 (use Yast to install)
unixODBC (use Yast to install)
freetds (use Yast to install)
mssql.so
so the whole story is to find one file - mssql.so, and put it in right place with minor configuration change.
mssql.so has to be the same version as PHP5 you use. openSuse 11.4 out of the box PHP5 version is 5.3.6.
Step 1 - obtain mssql.so
Version a) - compile your own mssql.so
Install the php5-devel package using Yast. It contains the phpize command.
On php.net find and download PHP source with the same version you have on your Linux Box.
PHP: Downloads
Unpack the downloaded php source file, and cd to the ext/mssql directory within the resulting directory tree.
Run the following commands to compile just the mssql module:
phpize
./configure
make
now you should have a file named mssql.so
This didn’t worked for me. I had problem during ./configure:
configure: error: Cannot find FreeTDS in known installation directories
and I couldn’t find a solution. So I went to
Version b) - find your own mssql.so, compiled!
Use RPM BONE NET and find php5-mssql 5.3.6 for Fedora Core 9 (this is 64 bit suse 11.4 so i used 64 bit Fedora Core version of mssql). Most of times Fedora Core has RPM that works fine on openSuse.
RPM Search Fedora�9 php-mssql-5.3.6-3.fc9.remi.x86_64.rpm
Save your php-mssql-5.3.6-3.fc9.remi.x86_64.rpm and open a package (like you woud do with some zip arcive). Do not install it!
I’m using krusader for that. Just select rpm file and press enter to navigate inside it.
Find mssql.so from php-mssql-5.3.6-3.fc9.remi.x86_64.rpm/usr/lib64/php/modules and extract it to your home directory.
Now you have famous mssql.so file!
Step 2 - put mssql.so in motion:
move mssql.so to /usr/lib64/php5/extensions.
Now move to the php5 configuration directory and allow PHP to include your new extension:
**cd /etc/php5/conf.d**
**cp mysql.ini mssql.ini**
Now edit the mssql.ini file and change mysql.so to mssql.so.
Restart Apache.
Step 3 - Test
a) Test if freeTDS works
b) Test if mssql.so works
a) Test if freeTDS works:
Let’s say you have Windoz MS SQL Box on 192.168.1.33, and MS SQL instance named FASTCAR.
In Windows go to:
SQL Server Configuration Manager → Protocols for FASTCAR.
→ TCP/IP → [tab] IP Addresses
Look at port number in: TCP Dynamic Ports.
Remember that number.
Let’s say it is 1040
edit /etc/freetds.conf
and change last section to this:
# A typical Microsoft server
[MSSQL_VBOX]
#host = ntmachine.domain.com
#port = 1433
host = 192.168.1.33
port = 1040
tds version = 8.2
client charset = UTF-8
Save configuration.
Testing from console:
a) ping to see if you are connected to Windows PC
b) telnet to see if port 1040 is open on Windows PC for MS SQL connection
c) tsql to see if freeTDS works
d) tsql to see if freeTDS automatic configuration from /ets/freetds.conf works
# ping 192.168.1.33
# telnet 192.168.1.33 1040
Trying 192.168.1.33...
Connected to 192.168.1.33.
Escape character is '^]'.
# tsql -H 192.168.1.33 -p 1040 -U *my_mssql_username*
locale is "en_US.UTF-8"
locale charset is "UTF-8"
Password: *my_mssql_password*
1>
# tsql -S MSSQL_VBOX -U *my_mssql_username*
locale is "en_US.UTF-8"
locale charset is "UTF-8"
Password: *my_mssql_password*
1>
If it works - freeTDS is fine.
b) Test if mssql.so works
make test.php file:
<?php
//MSSQL_VBOX is section from **/etc/freetds.conf**
$link = mssql_connect("MSSQL_VBOX", "*my_mssql_username*", "*my_mssql_password*");
if (!$link) {
die("Something went wrong while connecting to MSSQL");
}
?>
V2 - do not use section from /etc/freetds.conf
<?php
$link = mssql_connect(" 192.168.1.33\\FASTCAR", "*my_mssql_username*", "*my_mssql_password*");
if (!$link) {
die("Something went wrong while connecting to MSSQL");
}
?>
Thanks to rwidmer ( FreeTDS and PHP with MSSQL Support Built In, Please? )
Now I have new problem, and need your help. Again.
When I make a query and select some rows - everything works fine if characters in MS SQL tables are on latin, but when I select rows from table with cyrillic characters I get question marks:
Here is my latin table in browser: 
USR_METAD_ACTION_DETAILS
ID_METAD_JOURNAL GROUP_NR COLUMN_NAME COLUMN_VALUE IND_PK TABLE_NAME
1297 4 FIRST_NAME Joe 0 USR
and here is a cyrillic one: 
48 ? ?????? ?????? - ?? ???????? ????? 0
249 ?? ???????? ???????? 0
250 ?? ?????????? ???????? 0
251 ? ?????? ?????? - ?? ?????????? ????? 0
252 ?????????? ?????????? ?????? 0
253 ?????????? ??????? ?????? 0
254 ?? ??????? 0
255 ????????? 0
In Suse 11.2 everything worked just fine with settings like described above.
Please help.
Thank you!