There's a lot you're leaving out, so I will assume that since you posted in this forum, you're looking for how to take a 23.976P file and make it into a 59.94P file (which can subsequently be put on DVCProHD tape). You can use Compressor for this. Fellow forum member Jeremy Garchow explained it a long time ago to me and I will pass it along:
Export a movie from FCP and open that up in Compressor.
Make a new QT setting and in the Encoder tab hit the video settings button.
Choose the codec of your dreams and the set the frame rate to 59.94, then click OK.
Back in the encoder tab, set the audio drop down menu to Pass Through.
Go to the frame controls tab on turn on frame controls.
Resize, Deinterlace, and Rate Conversions should all be set to Fast, and set the Output Fields to same as source (progressive). Duration should be 100%.
In the Geometry tab set the frame size to 100% of source if your movie is already 1280x720 HD, if not choose that. If you are resizing, it's a good idea to go back to Frame Controls and set resizing to Best.
Hit Submit. Wait. Then you have a 59.94 movie with correct 3:2 pulldown.