If you want to take advantage of the powerful \
newtheorem
command
without the constraint that the contents of the theorem is in a sloped
font (for example, to use it to create remarks, examples, proofs,
...) then you can use the AMSLaTeX amsthm package
(which now supersedes the theorem package previously
recommended in these answers).
Alternatively, the following sets up an environment
remark
whose content is in roman.
\newtheorem{preremark}{Remark} \newenvironment{remark}% {\begin{preremark}\upshape}{\end{preremark}}The ntheorem package provides roman theorems directly.
This question on the Web: http://www.tex.ac.uk/cgi-bin/texfaq2html?label=theoremfmt