Here is the Motorola Xoom which is already rootée
Here's are the procedures of how to root one's tab:
* Download this file
* Unzip
* Copy the files in your SDK
* Open a terminal point to the folder of your SDK and type adb reboot bootloader
* Then type fastboot oem unlock
* Wait ...
* Type Adb reboot bootloader
* Type fastboot flash boot rootboo.img
* Type reboot fastboot
* Wait ...
* Type adb remount
* Type push adb shell su / system / bin
* Type adb shell ln-s / system / bin / su / system / xbin / su
* Type adb shell chmod 4755 / system / bin / su
* Type adb push Superuser.apk /system/app
* Root!