Abstract: This invention is an abdominal, and low back exercise machine used to tone and strengthen the muscles of the user. The machine includes a frame upon which a slidable foot rest or carriage and a seat are attached. The machine additionally includes a harness coupled to the carriage through a strap such that as the harness moves in a first direction, the carriage moves in the opposite second direction along the frame. The harness is placed around the shoulders and neck of the user such that when the user sits on the seat and brings the shoulders towards the knees, the legs will be drawn up to the shoulders by the movement of the carriage. This exercise device strengthens the user's upper and lower abdominal muscles. The machine further includes an exercise ball which supports the back or stomach while performing hyper-extension type exercises.