An exercise machine, more specifically, an abdominal exercise machine. The abdominal exercise machine consists of a frame upon which the user sits, the frame having a support arm tilted backward from vertical with the lower lumbar region against a seat member. Pivotally attached to the frame is an upper seat rest assembly that has a pair of handles and a pad designed to lay against the upper back of the user. The seat back assembly moves with the upper body of the user, the hands of the user assisting in maintaining the upper seat back member against the upper back, while the user moves from a tilted back position to a crunch position, and simulating a traditional sit-up movement.
