It's the age-old story - good diet and exercise. Cut out all the garbage, and eat three healthy meals a day - starvation makes you miserable, and it doesn't work! Try a good walk every day - at least a mile, don't stroll, make sure you are breathing quite hard as you go. If you are up to it, stomach crunches show an imprement quite quickly - lie on your back, and brace your feet under a solid object - a setee is ideal. Hands behind your head - sit up, and then lean back until you feel your stomach muscles tighten - about half way to the floor should do it. Sit up, and repeat, in batches of ten, and lower yourself as slowly as possible to the floor on the last one. Start with twenty, and when that feels easier (it won't at first!) tack ten more on, and so on. The encouragement comes with the visible results you will see, but you have to be firm with yourself in the beginning, it's always easier not to do your exercise, but when people comment on your new flat firm tum, it will be worth it.