CONFIG_MACH_SMARTQ is not available for thedefaultarchitecture x86.
Result is shown for architecture arm

CONFIG_MACH_SMARTQ (not configurable)

modulename: mach-smartq.ko

configname: CONFIG_MACH_SMARTQ

Linux Kernel Configuration
└─>Samsung S3C64XX
└─>MACH_SMARTQ
In linux kernel since version 2.6.35 (release Date: 2010-08-01)  
Shared machine support for SmartQ 5/7

source code:
arch/arm/mach-s3c64xx/mach-smartq.c


is selected by
CONFIG_SND_SOC_SMARTQ