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

Lie on your back and raise your legs to create a straight angle with your upper body. Move your feet to form a 90 degree angle with your heels, too.

Raise your torso and spread your legs about 20 inches during the lifting phase. Return to the starting position with your arms behind your head.

Tips:
Form a 90 degree angle in your heels so your legs get a work out as well.
Exhale during the effort or lifting phase and inhale during the lowering phase.
Advanced: Use very light dumbbells or perform it with slower movement.

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