I use these modules:

SmartObject V1

SmartSection V2.13

MultiMenu V1.92

Tinyeditor V1

Backup V3

XoopsCare V1.2

Protector V3.16

MpManager V2.63

MyAlbum V2.88

News V1.56

Content V1.1

NewBB V3.08

Contact us V1.6

ExrGallery V1.04

MyTabs V2

Polls V1.2

Site Map V1.3

:)

Thank you and looking forward to your opinions

From my own experience those in bold work. Thise in bold italic have updated versions that defintely work.

SmartSection V2.13
MultiMenu V1.92 <--might not properly work. v1.82 works okay, apparently.
XoopsCare V1.2<-- v1.22 good with XOOPS 2.3.x
Protector V3.16<--newer version included with XOOPS upgrade package
MpManager V2.63
News V1.56<--update to v1.63
Content V1.1
NewBB V3.08<-- not perfect with XOOPS 2.3.1
Contact us V1.6<-- should be okay, but Liaise 1.26 works okay with a minor (but not essential!) code tweak if it doesn't!
ExtGallery V1.04
MyTabs V2<-- current version is 2.1 which is fine with XOOPS 2.3.x
Polls V1.2<-- v1.1 works on XOOPS 2.3.x, so this should be okay

Looking at the list of other modules, they are all well used and I'm not aware of any of them not working.

If that were my list of modules I'd upgrade after taking a full backup (files and database) and/or trying it on a test site first.

JAVesey thank you very much for your detailed explanation.