CONFIG_SAM440EP is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

Sam440ep

modulename: sam440ep.ko

configname: CONFIG_SAM440EP

Linux Kernel Configuration
└─>Sam440ep
In linux kernel since version 2.6.27 (release Date: 2008-10-09)  
This option enables support for the ACube Sam440ep board.

source code:
arch/powerpc/platforms/44x/sam440ep.c

depends
CONFIG_44x