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

Lie on your back and bend your knees. Your feet should be about 20 inches apart. Keep your arms straight down at your sides.

Crunch up a few inches and perform a sideward movement at the same time. Touch your left heel with your left hand.

Return to the starting position and touch your right heel with your right hand. You have completed one repetition.

Tips:
Keep your lower back pressed flat against the ground.
Keep your head in a neutral position -- do not strain your neck.
Advanced: Perform this exercise with light dumbbells in your hands.
Breathe naturally and do not hold your breath.
Exhale during the effort or lifting phase and inhale during the lowering phase.

Beginners: 10 repetitions on each side
Intermediate level: 15 repetitions on each side
Advanced level: 20 repetitions on each side