Abstract: An exercise device for performing abdominal exercise in a supine or seated position includes a middle portion and two end portions, the middle portion being contoured for a comfortable fit around the back of the user's neck, and the end portions serving as hand grips for the user such that the hands are disposed at shoulder width and slightly forward of and above the shoulders when in use. The device has a telescoping construction comprised of three sequential tubular segments of substantially equal length joined together in a telescoping manner and locked in place relative to one another by retractable locking pins. The hand grips can be selectively connected to the middle portion in two different ways, one in which the hand grips are configured to be generally parallel to the longitudinal axis of the device and a second in which the hand grips are configured to be generally perpendicular to the longitudinal axis of the exercise device.