CONFIG_440EP is not available for thedefaultarchitecture x86.
Result is shown for architecture ppc

CONFIG_440EP (not configurable)

modulename: ibm440ep.ko

and/or

ibm440gx_common.ko

configname: CONFIG_440EP

Linux Kernel Configuration
└─>IBM 4xx options
└─>440EP
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
source code:
arch/ppc/platforms/4xx/ibm440ep.c
selects
CONFIG_PPC_FPU


is depended by
CONFIG_SAM440EP