RDoc automatically recognizes paragraphs within your comments, and can even use spacing to recognize structure.
Here's an example of some of the formatting RDoc recognizes:
#= RDoc Example # #== This is a heading # #* First item in an outer list # * First item in an inner list # * Second item in an inner list #* Second item in an outer list # * Only item in this inner list # #== This is a second heading # #Visit www.rubyinside.com # #== Test of text formatting features # #Want to see *bold* or _italic_ text? You can even embed #+text that looks like code+ by surrounding it with plus #symbols. Indented code will be automatically formatted: # # class MyClass # def method_name # puts "test" # end # end