Lynne, first of all -- there is no such thing as spot weight reducing. Period. All those waist wraps and other gizmos to lose weight in a certain area are frauds.

Where you accumulate body fat is genetic. After menopause many women get thicker through the middle (including yours truly) because belly fat holds the most estrogen and this is your body's way of coping with estrogen loss. When you gain or lose weight, it's proportional to your genetic predisposition.

However, you can firm different areas through exercise. Firming won't get rid of the fat, but rather you'll build muscle underneath the fat so you look less flabby.

There are 3 different muscles that we lump as "stomach". In the parentheses are specific exercises that target them.

Lower abdominal (leg raises)
upper abdominal (crunches)
obliques --aka "love handles" (diagonal crunches)

There's also a term -- core training -- that you probably know through Pilates. This refers to all the stomach and back muscles. Walking is good. So is sitting on the big rubber ball.

Lifting your arms over your head works on your shoulders, not your belly.