What others said above. But eating small portions throughout the day instead of big meals gets rid of that gut. I eat continuously throughout the day and have single digit percent body fat. Im pretty active so that helps, but getting rid of that man pooch for most is the first key. Cardio. More cardio. And higher reps of weights. You have to get lean to show your abs. And then you can continue building those muscles up after the fact with weighted abs or incline sit-ups and such. Eating right is key. This is hard unless you have someone cooking healthy for you. I'm lucky as I do. Many people don't do enough abs. I do some sort of abs every time I lift. No excuses. Also body weight lifts are key to getting tone. Push-ups. Dips. Pull ups. Chin-ups. Lunges. Etc. Get creative with abs. Do 100 reps of something a day. Toe touches. Crunches. Sit-ups. Anything.