Paul, who cracked jokes throughout the night, derided all the candidates equally for their health care proposals.
"I think they are all wrong," he said, laughing. "They have way too much confidence in government sorting this out."
Florida is a crucial test for the Republican candidates, especially for Romney, who has poured millions into the state contest. Gingrich has strong support among the state's Tea Party groups, but Romney leads by a wide margin among Hispanics.
A new CNN/Time Magazine/Opinion Research Corporation poll out late Wednesday found Romney and Gingrich in a statistical dead heat in Florida.
A recent Quinnipiac University poll showed that in a hypothetical general election matchup, Romney would be the stronger candidate to run against Obama in Florida. Romney and Obama were tied at 45 percent, while the president led Gingrich 50 percent to 39 percent among registered voters.