CONFIG_440GP is not available for thedefaultarchitecture x86.
Result is shown for architecture ppc

CONFIG_440GP (not configurable)

modulename: ibm440gp.ko

and/or

ibm440gp_common.ko

configname: CONFIG_440GP

Linux Kernel Configuration
└─>IBM 4xx options
└─>440GP
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
source code:
arch/ppc/platforms/4xx/ibm440gp.c

is depended by
CONFIG_ISS4xx