It's a common misconception in bbing that defined midsections come from doing endless numbers of situps crunches and other ab exercises. You've got to look at the facts and that is, as long as you've got a layer of fat covering your abs, they will never show - no matter how much you try to strengthen them.
After you figure out just how many calories you need in order to function throughout the day (your caloric expenditure), without losing your muscle mass, minus that number by about 300-600 calories. The best formula for figuring out this is probably the Katch-McArdle formula. Search for it in the forums, or on the web for how to do it (not sure if i'm allowed to post sites outside of bbingdungeon.com)
Start with a good clean diet, thats always essential in shaping up. Eating 5-7 times a day or "grazing" on small to moderately sized portions of food is definately a good way to speed up your metabolism and burn that fat even while you rest. Remember - Low fat, high protein, and moderate carbs. I would suggest a 45% Protein, 35% carbs, and 20% UNSATURATED (good) fat's for your total calorie consumption - But that suggestion is undoubtedly debated.
5-7 meals? wow, thats alot! No it's not, a typical meal may be just this - 300 ml of low fat milk, 30gram good protein source, 1 serving of oats, and 2 pieces of fruit, all mixed up in a blender. But that shouldn't be your 7 meals a day!! And always make sure breakfast is the biggest meal (i don't know any bbers who don't do the eggs for breakfast thing, so throw some egg WHITES in to whatever low-fat breakfast you have as well as some fibre!)
Up your cardiovascular activities also! As long as your not doing cardio, I assure you that a massive chunk of those bodyfat numbers aren't going to move any further down the scale. So many people have praised High intensity interval training (HIIT) for fat loss, so that might be good for you - alot of people tend to hate HIIT because its tough. But, if your new to the cardio scene, start out with walks (and i don't mean strolls) for about 45minutes to an hour at least once every day. Walk as if your late for a bus or need to get somewhere your late too. The aim here for this walk is to get your heart rate pumping anywhere between 60-90% of your maximum heart rate (MHR). How do you know your MHR? Trust me, if your walking fast enough, you'll know - if you don't feel the sweat when walking at your fast pace after a few mins, then start jogging, if not - run! After you've nailed those things, then you could start thinking about HIIT if your not too lazy.
In the end it all comes down to how badly you want this issue gone. Theres no way in the world that your fat is going to convert to muscle somehow but you can pray. It takes perserverance and i personally hope to see the after pic from your efforts. | 
IET AND AB WORKOUT
