Google has released the Android 3.1 Honeycomb for tablets. The Cyanogen is to release CyanogenMod 8 based on Android 3.1 honeycomb firmware. The CyanogenMod 8 will offer more features than Android 3.1 honeycomb. Here is a guide for Download Android 3.1 honeycomb Firmware CyanogenMod 8 ROM Root Motorola Xoom.
Step 1: Download free backup app such as Titanium Backup from https://market.android.com/details?id=com.keramidas.TitaniumBackup.
Step 2: Backup all your datas SD card included in case of formating SD card to slove problems.
Step 3: Root Motorola Xoom.
Step 4: Install the ClockworkMod Recovery. Download the ClockworkMod package from http://android.d3xt3r01.tk/cyanogen/harmony/root/ClockworkMod_Gtab_v08.zip.
Step 5: Download CyanogenMod 8.
Step 6: Put the CyanogenMod update.zip file on the root of the SD card. Your Xoom should now boot into the ClockworkMod Recovery.
Step 7: Select option for Wipe data/factory reset. Following:
Wipe cache partition
Install zip from sdcard
Choose zip from sdcard
Step 8: After the installation is completed, choose +++++Go Back+++++ to get back to the main menu. Choose the Reboot system now option. You should have get a CyanogenMod 8 ROM Android 3.1 flash to Motorola Xoom now. By the way, How To Install USB Driver For Android Devices will sure help you.