Blocks are, indeed, represented as Proc objects

gistfile1.rb

def m &block
  block
end

def n &block
  block.call
end

p n(&m { 'This is my block' })
# => "This is my block"

p n &(Proc.new { 'This is another block' })
# => "This is another block"

p m { 'Another block' }.class
# => Proc