Thank you SteveB, with your help (and a lot of time) I finally make it work. I've changed some things in your Routines. First I changed the Labels for shorter names. I've also changed the lines refer to PIR1.3 for SSPSTAT.2 to indicate when a transmit is over. And I fixed a little error in your code RCEN is SSPCON2.3 instead of SSPCON2.4.

In Fact all that is need is to correctly set the MSSP module :

SSPSTAT.7 = 0 'High Speed Filter
SSPADD = $0C '400 kHz @ 20 MHz
SSPCON = %00101000 'I2C Master Mode Enable

And in your main program use the 6 next sub routines as needed :

;-----------------------------------------------------------
; Process Routines
;-----------------------------------------------------------
I2CSTART:
SSPCON2.0 = 1 ; SEN - Start Condition Enable Bit
WHILE SSPCON2.0 = 1 : WEND ; Wait for Start to complete
RETURN
;-----------------------------------------------------------
I2CRD:
SSPCON2.3 = 1 ; RCEN - Enable receive mode
WHILE SSPCON2.3 = 1 : WEND ; Wait for Read to complete
I2CDATA = SSPBUF
Return
;-----------------------------------------------------------
I2CWR:
SSPBUF = I2CDATA ; Move data to SSPBUF
WHILE SSPSTAT.2 = 1 : WEND ; SSPSTAT = 1 Transmit in progress
While SSPCON2.6 = 1 : WEND ; Wait for Acknowledge from slave 1=NotAck
RETURN ; Acknowledge recieved
Return
;-----------------------------------------------------------
I2CSTOP:
SSPCON2.2 = 1 ; PEN - send stop bit
While SSPCON2.2 = 1 : Wend ; Wait for SSP to complete
Return
;-----------------------------------------------------------
I2CNOACK:
SSPCON2.5 = 1 ; ACKDT - Set Ack bit to NotAck
SSPCON2.4 = 1 ; ACKEN - send ACKDT bit
While SSPCON2.4 = 1 : Wend ; Wait for SSP to complete
Return
;-----------------------------------------------------------
I2CACK:
SSPCON2.5 = 0 ; ACKDT - Set Ack bit to Ack
SSPCON2.4 = 1 ; ACKEN - send ACKDT bit
While SSPCON2.4 = 1 : Wend ; Wait for SSP to complete
Return
;-----------------------------------------------------------

Now By using thoses sub routines, I'm able to access an EEPROM fast enough to read a 8 sec. wav files at 8 kHz. Everything is written in PicBasic Pro (no assembly) and is at least 3 times faster than standard I2CREAD statement.

Ok I know it's not really "User friendly" but my programming skills are limited and it work fine for me like this. Maybe someone can write something easier to use, it could be very handy.