The Ab King is an exercise device designed to help you upper and lower abdominals as well as your obliques. You sit on the padded seat and lie back on the padded back section, lifting the padded back section and your body using the padded arm extension. The back section can be lowered into four positions, the lowest setting allowing you to extend your abdominal region fully to concentrate on the central abdominals. A footrest helps to keep your feet in the correct position.