I tried to import a static mesh with two UV sets and can't find the second set in Houdini (Apprentice) . The mesh goes ok but looks like only first set that is imported. I see “uv set” option in the FBX Surface Shader but it drops down a long list of uv sets where only two should actually exist.
Does Houdini have anything like Maya's UV Linking dialog to see uv and textures relations?

Yes, FBX does support multiple UV sets. Houdini stores UV coordinates as point/vertex attributes, so the easiest way to check if your models have them is to do so in Spreadsheet.

Dive into one of the geo nodes with your mesh to get to the SOP level. Then, right-click on the node with the display flag (blue circle around it), and choose “Spreadsheet…”. See if either points or vertices have attributes called uv. If you only see uv, uv, and uv, this means you only have one set of UVs. If you also see things like uv2, uv2, and uv2, you have multiple sets.

The shader is a different question. The dropdown menu you mention gives you a choice of the maximum number of UV sets allowed for the shader (16), so they are there all the time, regardless of whether the actual UV set with the corresponding number exists or not. Usually, however, you will have some other parameters set within numbered tabs which correspond to textures actually found (such as a texture name, blending mode, etc.)

Thank you for the info. I found the uv2 in the Spreadsheet as you advised but I still don't understand what should I do next to have the material recreated in Houdini. The vu sets looks like lost their unique names and the connection with a specific material parameter so the viewport shows the diffuse(color) texture just with the first uv set found. ( diffuse should be actually connected with the second uv on my imported object) . Then If I try to set diffuse to uv2 (in FBX Surface shader settings) nothing is changed in the viewport. Also I see only first uv in the uv viewport. Could you explain a bit more please or point the section in the help where I have start to learn (can't find anything about that specific thing ).

Thank you for the info. I found the uv2 in the Spreadsheet as you advised but I still don't understand what should I do next to have the material recreated in Houdini. The vu sets looks like lost their unique names and the connection with a specific material parameter so the viewport shows the diffuse(color) texture just with the first uv set found. ( diffuse should be actually connected with the second uv on my imported object) . Then If I try to set diffuse to uv2 (in FBX Surface shader settings) nothing is changed in the viewport. Also I see only first uv in the uv viewport. Could you explain a bit more please or point the section in the help where I have start to learn (can't find anything about that specific thing ).

use a layer sop to switch the current layer to 2 in order to see it in the viewport.
Also make sure in display settings Multi texturing is turned on.