I can see my abs (ok, admittedly only when the light is at the right angle), but I still have a large stomach. I once had a doctor tell me that it was due to intramuscular fat. He called the fat above the ab muscle intermuscular, and said it wasn't nearly as dangerous to your health as the fat you carry intramuscularly. I never did any further research into it, so I don't know if that's true or not. Also, he claimed that with a lot of work, I could eventually lose it. I've never tried cutting down enough to see if that's true or not, but it sounds like there is hope to making it better. I just know because it's the last place I lose fat, it's going to be a lot of work.