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

Lie flat on your back with your head and shoulders resting on the exercise mat. Straighten your legs and lock the knees. Point your toes forward, and put your hands under your butt with your palms facing down.

Raise your legs to the point they form a 45 degree angle with your body. Return your legs to the starting position.

Tips:
Exhale during the effort or lifting phase, and inhale when you return to the starting position.
For a more effective work out and spine protection push the small of your back down into the floor.
Remember to keep your legs as straight as possible.
To make the exercise easier, bend your knees slightly.
Advanced: Tuck your chin into your chest and make a slower, more controlled movement.
Advanced: You can hold a dumbbell between your legs, but make sure not to drop it.

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