An ABS Machine is used to workout the abdomen muscles also reffered to as 6 Packs. Abdominal exercises are useful for building the abdominal muscles. This is useful for improving performance with certain sports, back pain, and for withstanding abdominal impacts (e.g., taking punches). According to a 2011 study, abdominal muscle exercises are known to increase the strength and endurance of the abdominal muscles.