Abstract
This paper seeks to address the question how the textual structure of a paragraph can be better described as multilayered than as linear or two-dimensional. In order to explore the possibility of analyzing paragraph development in terms of textual layeredness, conventional prescriptive criteria for paragraph writing is examined. Then, a few examples of paragraphs are discussed in order to show that it is more truthful to describe the multi-faceted functions of a paragraph in a multilayered image of its structure. A model layout is given based on an excerpt from a popular handbook for writers.