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Here is a script that i wrote, based on the PostNuke to XOOPS conversion template. It's made to convert users, forums, news, downloads, weblinks, private messages, and groups.
NOTE: This script converts NSN Groups (from NukeScripts), I never used the PHP-Nuke built-in Group system that was introduced around 7.x. If you want to convert a non-NSN Groups table, you'll have to alter the script yourself.This script was written with PHP-Nuke 6.8 + NSN-Groups as the site being converted to Xoops, so it is not guaranteed to work for your setup.
PHP-NUKE_TO_XOOPS CONVERTEREDIT: BE SURE TO TEST THIS SCRIPT FIRST. I think there might be a glitch, trying to check and make sure (regarding the admin user access).
ALSO, this script removes any currently existing data except for what *should* stay (i.e.- admin user stays, XOOPS groups stay, everything else is removed)