Lie down on the ground with your face downwards. Join the heals, keeping the feet on the ground, and the chin resting on the ground. Place your hands under the thighs, so that the palms touch the thigh.
Now raise your legs and the back portion of the body upto the waist and go on inhaling. Keep the legs stretched and the face and the nose touching the ground. Let the hands remain flat and inverted on the ground.
Stay in this pose for a minute, or so and come back exhaling slowly into the original position.
This is a good exercise for the abdomen. It strengthens the heart muscles, the spine and the lungs. It keeps one away from any heart disease and reduces obesity.