After compiling my own php extension using VC9 (2008) and VC10 (2010) using the next steps:
http://blog.slickedit.com/2007/09/creating-a-php-5-extension-with-visual-
Ok, I found the solution:
You must add a preprocessor constant into php-src/Zend/zend_build.h:
#define PHP_COMPILER_ID "VC9"
And it will work.
Solution found here: http://forums.zend.com/viewtopic.php?f=55&t=2045