I'd have to say that it depends on what you want out of it. They're different beasts. The Xoom is more for, what I'd estimate to be a "power" user. It has the ability to do more as it has more features and is bigger.
The Fire would be for more of a casual user. It can do MOST of the same things that the Xoom can, but it's constrained to the Amazon Marketplace (not a bad thing, really), is smaller (a plus to some), and is missing a few key tablet features.
Both are great devices, both have their uses, and both are worth having (to me).
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