diff --git a/lib/mcp/content.rb b/lib/mcp/content.rb
index c98d176..1a1ee03 100644
--- a/lib/mcp/content.rb
+++ b/lib/mcp/content.rb
@@ -42,5 +42,18 @@ def to_h
         { data: data, mimeType: mime_type, annotations: annotations, type: "audio" }.compact
       end
     end
+
+    class EmbeddedResource
+      attr_reader :resource, :annotations
+
+      def initialize(resource, annotations: nil)
+        @resource = resource
+        @annotations = annotations
+      end
+
+      def to_h
+        { resource: resource.to_h, annotations: annotations, type: "resource" }.compact
+      end
+    end
   end
 end
diff --git a/test/mcp/content_test.rb b/test/mcp/content_test.rb
index 169d2d6..f2f5cad 100644
--- a/test/mcp/content_test.rb
+++ b/test/mcp/content_test.rb
@@ -54,5 +54,44 @@ class AudioTest < ActiveSupport::TestCase
         refute result.key?(:annotations)
       end
     end
+
+    class EmbeddedResourceTest < ActiveSupport::TestCase
+      test "#to_h returns correct format per MCP spec" do
+        resource = Object.new
+        def resource.to_h
+          { uri: "test://example", mimeType: "text/plain", text: "content" }
+        end
+
+        embedded = EmbeddedResource.new(resource)
+        result = embedded.to_h
+
+        assert_equal "resource", result[:type]
+        assert_equal({ uri: "test://example", mimeType: "text/plain", text: "content" }, result[:resource])
+      end
+
+      test "#to_h with annotations" do
+        resource = Object.new
+        def resource.to_h
+          { uri: "test://x" }
+        end
+
+        embedded = EmbeddedResource.new(resource, annotations: { role: "data" })
+        result = embedded.to_h
+
+        assert_equal({ role: "data" }, result[:annotations])
+      end
+
+      test "#to_h without annotations omits the key" do
+        resource = Object.new
+        def resource.to_h
+          { uri: "test://x" }
+        end
+
+        embedded = EmbeddedResource.new(resource)
+        result = embedded.to_h
+
+        refute result.key?(:annotations)
+      end
+    end
   end
 end