Yes!
I found a lot of chips that implement a complete stack protocol for IrDA standard.
I got some quotation and, these devices, seem to be quite expensive.
For my specific application the best thing will be a very-basic source code of IrCOMM protocol. I have to realize a very low-cost board with a simple uC.

In detail, i have to control GSM phones ( dial numbers and transmit data ) using the IrDA port available in these mobile phones.

My request always remains open !

Thank a lot
Luca