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Two guesses...he knows he won't get the nomination and we know that he finds Romney the most acceptable

From an interview on Bloomberg with Al Hunt:

I think he probably understands how the market works as a businessman a little bit better than a guy like Gingrich does and the people who have never been in business,” [Paul] said of Romney.

Paul also suggested that he sees Romney as being more presidential than some of the other candidates.

“I think he has a decorum that’s different,” he said. “He’s a little bit more diplomatic, I think, in the way he handles things.”

And...as someone surmised above...maybe he is hoping for some deal from Romney for Rand...VP or Cabinet post