CONFIG_ARM_TIMER_SP804 is not available for thedefaultarchitecture x86.
Result is shown for architecture arm

CONFIG_ARM_TIMER_SP804 (not configurable)

modulename: timer-sp.ko

configname: CONFIG_ARM_TIMER_SP804

Linux Kernel Configuration
└─>System Type
└─>ARM_TIMER_SP804
In linux kernel since version 2.6.35 (release Date: 2010-08-01)  
source code:
arch/arm/common/timer-sp.c