http://AskTheTrainer.com/best-ab-exercises.html Toe, heel, or hip raises whatever you want to call them are a good way to work your abdominals. Some say they work the upper abs. If you use the surgical tubing the motion will be more difficult as you lift up towards the ceiling. Keep your feet dorsiflexed so the tube will stay in the groove of your athletic shoes. Dorsiflexion is the motion of lifting your feet off of the floor when you were standing. Remember no combination of abdominal exercises will give you 6pack abs or six pack abdominals or a flat stomach by themselves. http://AskTheTrainer.com/all-about-body-fat.html Personal Trainer Mike Behnken, MS, CSCS