Just to add one more... Since you don't appear to be linking each element, how about to_sentence from Active Support?
tags = %w{shoes shirts socks pants}
=> ["shoes", "shirts", "socks", "pants"]
tags.to_sentence
=> "shoes, shirts, socks, and pants"
<small><%= tags.to_sentence %></small>
Or, without the "and"
tags.to_sentence(:connector => nil)
=> "shoes, shirts, socks, pants" Although, this inserts an extra space before the last element for some reason.
- Brian