Abstract: An exercising device having a longitudinally extending frame, a first side and a second side. Spaced first legs, second legs and intermediate legs are fixed to the longitudinally extending frame and extend upwardly therefrom. A first seat frame and a second seat frame are swingably supported on the first side and the second side of the frame. The first seat frame is swingable to a first position with the distal end thereof resting on a support surface or swingable to a second position with the distal end thereof resting on a lateral intermediate member and forming a continuation of a fixed seat frame. The second seat frame is swingably attached to the longitudinally extending frame at an intermediate position between the second legs and the intermediate legs.