An abdominal exercise machine for exercising the abdominal muscles while the user is in a reclined position, which includes a stationary back pad having an upper surface and a lower surface, with a pair of handle bars attached to one end of the back pad. The upper surface of the back pad is for receiving the back of the person exercising. A seat pad is provided having an upper surface and a lower surface, with the lower surface having rollers attached thereto for allowing the seat pad to roll relative to the back pad. The upper surface of the seat pad is for receiving the seat of the person exercising. A pivot assembly is provided having a first support member attached to the bottom surface of the back pad, a second support member attached to the bottom surface of the seat pad, and a connecting pivot member pivotally connected to the first support member and fixedly connected to the second support member, wherein said connecting pivot member is pivotally connected to pivot relative to said back pad. In this manner, movement of the seat pad relative to the back pad by the person exercising allows the person to pivot and provides up to 180 of exercise movement to strengthen the abdomen and the abdominal muscles.