w0000t got mah Gentoo eth0 up, pfeeewww...

Got it up, I'll share the solution for maybe future use

Well , I loaded a new kernel for gentoo, the vanilla-sources ( it has more support). It has almost all support from the orignal 2.4.20 kernel. Anyway I had the support under network device support as i needed now, the tulip support.
Don't compile it as a module (M), so with an asterisk (*).

Do a new make dep, an rc-update, reset your lilo ( i have this boot loader) and reboot...

It was that simple but took me two days , LOL...

Hope it helps someone someday