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/usr/src/linux-headers-3.8.0-44/sound/atmel/Kconfig is in linux-headers-3.8.0-44 3.8.0-44.66~precise1.

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menu "Atmel devices (AVR32 and AT91)"
	depends on AVR32 || ARCH_AT91

config SND_ATMEL_ABDAC
	tristate "Atmel Audio Bitstream DAC (ABDAC) driver"
	select SND_PCM
	depends on DW_DMAC && AVR32
	help
	  ALSA sound driver for the Atmel Audio Bitstream DAC (ABDAC).

config SND_ATMEL_AC97C
	tristate "Atmel AC97 Controller (AC97C) driver"
	select SND_PCM
	select SND_AC97_CODEC
	depends on (DW_DMAC && AVR32) || ARCH_AT91
	help
	  ALSA sound driver for the Atmel AC97 controller.

endmenu