Abstract: A skeletal frame is pivotally mounted on a support frame to enable a user in a supine position to conduct an abdominal exercise. The skeletal frame includes a padded rest in which the user may rest his/her head. A pair of elastic members are secured to and between these skeletal frame and the support in one mode of operation to assist the user in conducting the abdominal exercise. In another mode of operation, the elastic members dynamically resist the exercise routine. The exercise device may be employed to conduct a “push-up” exercise routine.