Turning the knees out with the legs bent puts the hip flexors at a disadvantage while placing a rolled up towel under the lumbar curve allows for a contraction of middle rectus against a load by providing a fulcrum for full range trunk flexion. This sit-up is an ideal complement to our GHD sit-up. For many athletes this is their first experience of a sit-up without anchored feet and contraction of middle rectus under a load. Koch, Blom, and Jacob advanced this understanding in developing the "abmat".