Here is a much more simpler and straight forward way of rooting your new Wi-Fi or 3G Motorola Xoom. This one does not require you download huge SDKs or anything of that sort (like this Motorola Xoom Root guide). Follow this guide very carefully:
First, download motorola drivers (all links given at the bottom) and install them. After that, download RootMyXoom and unzip the file. Go the folder you just unzipped and run the RootMyXoom.03.exe.
Before we proceed ahead, make sure you have your data backed up on your PC because rooting with One Click Root will erase everything on your Xoom. Backup done? If you running the 3G version of Xoom, click on “Root My Xoom” button.
If you have a Wi-Fi only Xoom, click on “WiFi actions..” tab and then on “Root My WiFi Xoom”.
Simply, follow the instructions on the screen. In the end, you will have a rooted Motorola Xoom. Also, you will be happy to know that SD card patch is applied automatically and you will be able to use SD card just the way you use them on other Android phones. No need to separately apply the Tiamat kernel patch (aka XOOM SD patch) I mentioned yesterday.
Also check out:rootmyxoom exe, one click root xoom, root xoom wifi one click, Root Motorola Xoom WiFi app, скачать прошивку андроид 4 для motorola xoom 604 3g?