Prevously, I have problem on indentify some SM device, fortunately I get some help from here and finally solved.
Recently, through other forum, I have found some useful link about the SMD code, help it will help the others.
http://www.marsport.org.uk/smd/mainframe.htm
http://www.tkb-4u.com/code/smdcode/indexsmdcode.php
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http://www.angelfire.com/electronic2/rch/smt.html
http://info.electronicwerkstatt.de/bereiche/bauteile/smd/smd_aktiv/0.html
http://www.talkingelectronics.com/ChipDataEbook-1d/html/SM-Resistors.html
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Victor