I have attached the acl-lib.pl file to this post, but here is the line. "Line 43 has $user{'theme'} = ""; I have cut and pasted the whole file from vi onto this message." I did reply to you comment via email thinking it would attach to this post. I have since reinstalled the OS and very thing is now working.
Require acl/acl-lib.pl failed : Bad name after theme' at /usr/libexec/webmin/acl/acl-lib.pl line 43.