I want to contribute this module to the community. I've been very impressed with the Drupal architecture and how easy is to write modules to it.
This module lets you move your Xoops site to Drupal. It moves your users, forum (newbb) and tinycontent. I'll add other modules as I need like news, mantis and xoopsgallery.
To use it go to the settings > xoops and configure the xoops db connection settings.
Then go to the xoops migration link under administration. There is a link for moving users, forum posts and tinycontent.
The code is not the most efficient but it gets the job done, at least for me. Right now I don't have much time to clean it up.
Here is the module: