Toe raises are a great abdominal exercise which can be performed anywhere.
The exercise really targets the entire abdominal wall but many people do them as
an "upper abs" exercise. Regardless of the reason why you have toe raises in
your abs exercise program, they are an effective exercise for any part of your
abdominals workout.
Toe raises involve laying on the floor and lifting your feet in the air
almost directly above your hips. For each rep you lift your feet into the air as
high as possible. The reverse crunch lifts that lifts your hips up targets the
abdominals.
You can increase the difficulty of toe raises by adding resistance such as
putting on ankle weights or using a resistance band. Another way to
progress the difficulty of toe raises is to add a rotation of your hips
which will work your obliques in addition to your abdominals.