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An ABS roller is a piece of exercise equipment used for strengthening the abdominal muscles. It consists of a small wheel with handles on either side. To use it, you place the roller on the ground in front of you, kneel down, and hold the handles. Then you roll the wheel forward, extending your body as far as you can while keeping your abs engaged, and then roll it back toward your knees to complete the repetition. This exercise is called a "rollout" and can be quite challenging, especially for beginners. However, it is an effective way to target the muscles of the core, including the rectus abdominis, obliques, and transverse abdominis.