Below is the default theme.html from 2.0.7
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="<{$xoops_langcode}>" lang="<{$xoops_langcode}>">
<head>
<meta http-equiv="content-type" content="text/html; charset=<{$xoops_charset}>" />
<meta http-equiv="content-language" content="<{$xoops_langcode}>" />
<meta name="robots" content="<{$xoops_meta_robots}>" />
<meta name="keywords" content="<{$xoops_meta_keywords}>" />
<meta name="description" content="<{$xoops_meta_description}>" />
<meta name="rating" content="<{$xoops_meta_rating}>" />
<meta name="author" content="<{$xoops_meta_author}>" />
<meta name="copyright" content="<{$xoops_meta_copyright}>" />
<meta name="generator" content="XOOPS" />
<title><{$xoops_sitename}> - <{$xoops_pagetitle}></title>
<link href="<{$xoops_url}>/favicon.ico" rel="SHORTCUT ICON" />
<link rel="stylesheet" type="text/css" media="screen" href="<{$xoops_url}>/xoops.css" />
<link rel="stylesheet" type="text/css" media="screen" href="<{$xoops_themecss}>" />
<!-- RMV: added module header -->
<{$xoops_module_header}>
<script type="text/javascript">
<!--
<{$xoops_js}>
//-->
</script>
</head>
<body>
<table cellspacing="0">
<tr id="header">
<td id="headerlogo"><a href="<{$xoops_url}>/"><img src="<{$xoops_imageurl}>logo.gif" width="150" height="80" alt="" /></a></td>
<td id="headerbanner"><{$xoops_banner}></td>
</tr>
<tr>
<td id="headerbar" colspan="2"> </td>
</tr>
</table>
<table cellspacing="0">
<tr>
<td id="leftcolumn">
<!-- Start left blocks loop -->
<{foreach item=block from=$xoops_lblocks}>
<{include file="default/theme_blockleft.html"}>
<{/foreach}>
<!-- End left blocks loop -->
</td>
<td id="centercolumn">
<!-- Display center blocks if any -->
<{if $xoops_showcblock == 1}>
<table cellspacing="0">
<tr>
<td id="centerCcolumn" colspan="2">
<!-- Start center-center blocks loop -->
<{foreach item=block from=$xoops_ccblocks}>
<{include file="default/theme_blockcenter_c.html"}>
<{/foreach}>
<!-- End center-center blocks loop -->
</td>
</tr>
<tr>
<td id="centerLcolumn">
<!-- Start center-left blocks loop -->
<{foreach item=block from=$xoops_clblocks}>
<{include file="default/theme_blockcenter_l.html"}>
<{/foreach}>
<!-- End center-left blocks loop -->
</td><td id="centerRcolumn">
<!-- Start center-right blocks loop -->
<{foreach item=block from=$xoops_crblocks}>
<{include file="default/theme_blockcenter_r.html"}>
<{/foreach}>
<!-- End center-right blocks loop -->
</td>
</tr>
</table>
<{/if}>
<!-- End display center blocks -->
<div id="content">
<{$xoops_contents}>
</div>
</td>
<{if $xoops_showrblock == 1}>
<td id="rightcolumn">
<!-- Start right blocks loop -->
<{foreach item=block from=$xoops_rblocks}>
<{include file="default/theme_blockright.html"}>
<{/foreach}>
<!-- End right blocks loop -->
</td>
<{/if}>
</tr>
</table>
<table cellspacing="0">
<tr id="footerbar">
<td><a href="https://xoops.org/" target="_blank"><img src="<{$xoops_imageurl}>poweredby.gif" alt="" /></a></td>
</tr>
</table>
</body>
</html>
