With the abdominal wheel Level-S you will strengthen your abdominal muscles and the entire upper body, while also improving your balance. Proper technique is necessary to avoid muscle strain. Kneel on the floor, grasp the handles, and with your abdominal muscles tightened, roll the wheel forward as far as you can while keeping your torso straight. Use your abs, not your hips, to return to the starting position. Rolling is considered one of the most challenging but effective abdominal exercises.