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This exercise targets: abdominal muscles
For this exercise, you will need: an exercise mat

Rest your head and shoulders on your exercise mat, and lie flat on your back. Straighten your legs completely, and lock your knees. Point your toes forward, and place your hands under your head with overlapping fingers.

Raise your legs to the point they form 90 degree angle with your body, and then return them to the starting position.

Tips:
Exhale during the effort or lifting phase and inhale during the lowering phase.
Remember to keep your legs as straight as possible, and do not bend your knees.
Push the small of your back down into the floor to isolate your abdominal muscles more effectively and to protect your lower back.
Beginners and people with back problems can bend their knees slightly and put their hands below the butt.
Advanced: Tuck your chin into your chest and perform the exercise more slowly.

Beginners: 10 repetitions
Intermediate level: 15 repetitions
Advanced level: 20 repetitions