Originally Posted by murraypaul
If you are going to manually add formatting, sure.
If you are just converting a text file to an ePub, you aren't doing anything that a reading app couldn't do itself when reading the text file.
I haven't tried reading a text file in an eReader or eReading app for a few years, but the last time I did it was not uncommon to see broken lines, paragraphs that ran together, and other trashy output that would have looked better in Notepad or TextEdit but just. It all depends on the quality of the text file, the encoding, and the app's ability to render text files, but they usually looked like pooh to me.