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

CONFIG_SPU_BASE (not configurable)

modulename: spu.ko

and/or

spu_callbacks.ko

and/or

spu-dis.ko

configname: CONFIG_SPU_BASE

Linux Kernel Configuration
└─>Cell Broadband Engine options
└─>SPU_BASE
In linux kernel since version 2.6.18 (release Date: 2006-09-19)  
source code:
arch/powerpc/platforms/ps3/spu.c
depends
CONFIG_PPC_CELL

is depended by
CONFIG_SPU_FS