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

Lie flat on your back with your legs straight, and one leg crossing over the other. The arms should be stretched out.

Raise your torso until you are sitting up straight. At this point, stretch your arms above your head. Return to the starting position.

Tips:
Focus on making slow and controlled movements.
Do not strain your neck and keep your back as straight as possible.
Advanced: Your arms are stretched out above your head holding a dumbbell -- this way you will be working on your shoulders too.
Exhale during the effort or lifting phase and inhale during the lowering phase.

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