<P>I am typing this message and hitting enter now
<BR>I am typing this line and letting it go all the way across the screen and letting it word wrap without hitting enter until now
<BR>I am typing another short line and hitting enter twice now
<P>I am typing a short line and hitting enter now.
<BR>This is just a short test with now enter after this line
</FONT></P>

So if you hit ENTER at the end of a line it generates the break <BR> code. TWO hits of ENTER generates the paragraph <P> code