Fumei: I'm very sorry, I didn't wanted to make you angry at all... Your code didn't work on my pc and I just didn't understand why... Actually even when it works I don't understand why either, I'm not a computer scientist, I'm a linguist...
I didn't understand properly what you asked - you asked me to "supply what I have"... what did you mean? my code? my real text to convert? my sample paragraphs? (which follow the same model as the real text, only what is between the tags is different)...

All I can see is what you posted, and the FACT that it did not indicate (as per macropod's post) the lines were NOT paragraphs is evidence that what you have is NOT the same text.
they are paragraphs, there's a paragraph jumps at the end of each line... I think we didn't understand each other for vocabulary reasons (sorry my first language is not English and I don't know well the vocabulary used by Word - my Word is in French).
And I'm sorry for having made you waste your time...

Macropod: it works perfectly :-) THANKS a million!