Are you referring to E.S.E. (easy serving espresso) pods or P.I.D. (program, integral & differential) espresso machines?
Most manufacturers offer kits to convert commercial espresso machines from coffee grounds to E.S.E. pods (normally consisting of new baskets and shower screens (some require a new water dispersion disk). I'm not sure about kits for consumers (if this is your question), but have seen some home espresso machines designed solely for the purpose of using pods. Do not confuse these with single serving coffee brewer pods, such as those used by the Senseo - not the same thing.
P.I.D. is a whole other matter; a computerized device that controls the precise temperature of your extraction. The controler uses an algorithym to predict temperature swing, then instantaneously adjusts power to your heating element to compensate. Some, but not all commercial manufacturers offer P.I.D. machines, but there are some aftermarket kits available that can be applied to most machines with a heat exchanger (though, rarely simple to perform yourself).
Sorry for not making my question more understandable. They would like a POD for single serving coffee brewers. Folks are getting very lazy in that they just want to throw the POD into machine and brew. They don't want to measure or know how many scoops to use per pot, etc.
I had two customers ask about Senseo PODS. They wanted to know if I could reproduce it at a lower cost.
Usually, I don't like dealing with folks like this. For reasons they are too lazy to measure 2.5 grams of coffee per pot.
There are pod machines manufacturers, companies that make the equipment to put coffee into pods, coffee roasters who put their coffee into pods and so forth.
Based on a request from 2 - count them 2 - customers, what you probably are interested in learning about is either a.) buying/leasing euipment to put coffee into pods or b.) outsourcing to a 3rd party packer who can put your coffee in a pod so you don't have the investment in the hardware, training, maintenance, supplies, raw materials inventory, etc. Probably option b.
Before you jump in, consider the basic constraints/flaws with single cup brewers. It is basically a tea bag - unless each individual pod is wrapped, you're going to have stale coffee by the time you use up a box. Despite $75 million in advertising on single cup brewers, they still have not hit a critical mass in households so the pull through of pods on supermarket shelves is not great - translates to more stale coffee. There are several pod sizes, so you'd need to figure out which ones to support or have higher manufacturing and inventory costs. The return rate on some of the single cup brewers is estimated at 30 percent. These beasties are developing a bad reputation with consumers. Is that the star to which you want to hitch your wagon?
If after all that, you still want to investigate someone to co-pack for you, let me know and I'll give you a name. Just expect more pain than gain.