Novanut is telling the situation correctly. I was never a trainer but was in pretty good shape once (currently have a keg rather than a six pack). You gain and lose weight from the core out. Meaning stomach is first place to gain and last place to loose, typically (on guys, women is different usually thighs). many people over train their stomachs thinking that 1. repetition (i.e. no. of situps) and 2. frequency (how often in a given period of time) equals results. Reality is that stomach muscles are the same as all other muscles. you should work them then give them the 48-72 hours of rest you would give your other muscle groups if you were training.

The only way to lose that fat over the muscles is diet modification (long term eating habit change, not short period "dieting") and/or excercise. I was down to about 12% once, you could see the top couple of abs but the rest had a small covering of fat (partially genetic, all the men in my family have trouble in that area) but if you used your finger you could easily feels the grooves under that layer.

If you are doing more than 80-100 reps for your stomach you are overworking, if you are doing it more than every 3rd day overworking. The reason I personally don't like any excercise for the stomach that involves rolling out and coming back as described is for me it puts too much strain on my back. crunches are very effective for the upper portion of the abs, difficulty can be increased by changing body angle or adding weight. for lower abs leg lifts or v-ups are effective.

Red