@gouessej from the opengl doc :
GL_FRAMEBUFFER_INCOMPLETE_MULTISAMPLE is returned if the value of GL_RENDERBUFFER_SAMPLES is not the same for all attached renderbuffers; if the value of GL_TEXTURE_SAMPLES is the not same for all attached textures; or, if the attached images are a mix of renderbuffers and textures, the value of GL_RENDERBUFFER_SAMPLES does not match the value of GL_TEXTURE_SAMPLES.
GL_FRAMEBUFFER_INCOMPLETE_MULTISAMPLE is also returned if the value of GL_TEXTURE_FIXED_SAMPLE_LOCATIONS is not the same for all attached textures; or, if the attached images are a mix of renderbuffers and textures, the value of GL_TEXTURE_FIXED_SAMPLE_LOCATIONS is not GL_TRUE for all attached textures.
Maybe you already checked this, but are all those variable the same?