What exactly are you asking? All a paragraph is, is a long string of words. You can create a paragraph in a variable like this:
$desc = "This is a description of the item. It can go on and on for several lines or more. In fact, if I really want to, I can put a blank line in here:
Now, it is two paragraph. Of course, if we're printing this directly into an HTML page, we won't know this, because the blank line will get eaten. We could put a <p>...</p> around them to make the work."
Later, when you want to use it, you would
print $desc;
-spp