CONFIG_PCSPEAKER is not available for thedefaultarchitecture x86.
Result is shown for architecture mips

CONFIG_PCSPEAKER (not configurable)

modulename: pcspeaker.ko

configname: CONFIG_PCSPEAKER

Linux/MIPS Kernel Configuration
└─>Bus options (PCI, PCMCIA, EISA, ISA, TC)
└─>PCSPEAKER
In linux kernel since version 2.6.23 (release Date: 2007-10-09)  
source code:
arch/mips/kernel/pcspeaker.c