As long as you have fat around your tummy, your abs will not show. They will develop, but you will not be able to see them under the fat, so you must lose more weight in order to see them. Some people, no matter what they do, they cant get their abs to look like Madonna's, its just not in the cards. This is because you cannot pinpoint fat loss, your body will do what it wants to do and if it chooses to keep the fat on your tummy, you cant really do anything about it, except surgery. Personnally, I prefer crunches. They work for me, last year, my abs looked like they belonged on a ephedra commercial! As I lose and do my crunches (I do 200 crunches 2-3 times a week), I can feel my abs under the fat, and I can see them developing. By June, I hope to have that beach bod back!