The Motorola Xoom, the first Android Honeycomb tablet, is finally available in its Wi-Fi only version and soon after its release the Wi-Fi only version of the Motorola Xoom has been rooted. Overall the process is quite simple thanks to Xaositek and the rest of the XDA folks who worked on this.
All the credits for this root process go to Xaositek, bigrushdog, MADindustries and modplan.
If you’re interested in how to root the 3G/4G Motorola Xoom tablet, read our article @ How To Root Your Motorola XOOM.
The overall process is quite simple and you can get all the instructions on XDA @ Xoom WiFi (MZ604) Root!!:
Download the Motorola WiFi Xoom Root Zip file and unzip it. (download @ http://forum.xda-developers.com/showthread.php?t=1010568)
You need the Moto Drivers - Read this thread to START you - http://forum.xda-developers.com/showthread.php?t=981578
You'll need fastboot - get it here http://developer.htc.com/adp.html
Make sure you have the latest SDK - adb and fastboot should be in /platform-tools - http://developer.android.com/sdk/index.html
Place the files in the SDK Tools folder.
You can follow this step by step YouTube video by HBGadgetHacks to root your WiFi only Motorola Xoom tablet:

You can get more information about this root procedure @ http://forum.xda-developers.com/showthread.php?t=1010568.
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