CONFIG_SH_POLARIS is not available for thedefaultarchitecture x86.
Result is shown for architecture sh
SMSC Polaris
modulename: board-polaris.ko
configname: CONFIG_SH_POLARIS
Linux Kernel Configuration
└─>Board support
└─>SMSC Polaris
In linux kernel since version 2.6.30 (release Date: 2009-06-09)
Select if configuring for an SMSC Polaris development board