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um, I have to disagree with you Herko
xoops.css contains styles (mainly positional styles) for images, hidden text, page navigation, user menu and main menu. It is loaded before your theme style sheet, which means that your theme css file overrides any class elements that are the same. So if you want to change the style for the user menu, for example, just include the same classes and style elements in your theme css file, and change the values to suit your style.
What's the use of it? It's useful for things such as the navigation and hidden text, which are pretty much XOOPS standard - plus it's very handy having a built-in style for navigation. For the rest, I don't really see why it's there either. Possibly left over from an earlier version of Xoops, when it did have a reason to be there?
Rowd