I doubt that anyone here does it. However, if you go to places like Elance there are plenty of people that do it. Even if you do a search on Google you find plenty of companies that offer the service.
In my old business, we outsourced over 90% of the tasks. We did project management, Habib did the coding, and the canuks did the testing. We did 3-4 jobs with a guy on rentacoder.com, then started paying him directly. Worked great. We had a number of excellent coders over the years. Key is to test the new guys with an escrow friendly site like RAC first, then when you trust the guy, work out a direct deal for X number of hours a week/month.