MATTHEW MCCONAUGHEY & JESSICA BIEL HAVE GREAT ABS!

1. MATTHEW MCCONAUGHEY CAN’T KEEP HIS ABS UNDER WRAPS!

“So he has his shirt off at every moment — do you blame him?� Collet says about Matthew McConaughey and his amazing midriff. “Those are the abs you get when you work out five hours a day, every day of the week!�

2. JESSICA BIEL’S TONED TUMMY IS ALL MUSCLE!

No wonder Justin Timberlake’s the only guy in Jessica Biel’s life! “She’s beating men away with that paddle,� Pilates pro Collet says about the famously athletic Jessica, who mixes circuit-training workouts with corestrengthening yoga. Adds Collet, “Those are un-Biel-ievable abs!�

3. DAVID BECKHAM’S ABS SCORE POINTS!

Apparently soccer does a body good — as pro midfi elder David Beckham, a London native, shows. “This man’s torso is perfection,� gushes Pilates pro Collet. “Watch out, Los Angeles — there are some new abs coming to town.�

4&5. KEIRA KNIGHTLEY & RUPERT FRIEND: A PERFECT 12-PACK!

“The couple that crunches together, stays together,� Pilates pro Nicole Dooley Collet says about Keira Knightley and Rupert Friend. Keira gets toned by doing sit-ups in front of the TV!

6. DENISE RICHARDS IS A SUPER-FIT MOM!

�She seems to live in a bikini, and with those abs, we know why,� Fitsugar.com editor Susi May says about Denise Richards, who makes every ab move count with slow reps. “Two kids later, she’s still looking fabulous!�

7. MARIO LOPEZ SPORTS A SUPERCHISELED TORSO!

“You could wash a load of laundry on those abs,� Pilates pro Collet says about former teen icon and Extra‘s weekendedition host Mario Lopez. Adds May, “He’s saved by the belly!�

8. GISELE BUNDCHEN’S MODELS A TOP MIDRIFF!

It’s no secret that Gisele Bündchen’s taut tummy is “Brazilian- body beautiful,� says Nicole Dooley Collet, owner of The Pilates Boutique in NYC. “She’s not just another skinny model — this girl is strong!�

9. JESSICA ALBA SHOWS OFF ACTION-STAR ABS!

“It’s a sin to look that good,� fitness expert May says about Jessica Alba. “She’s ab-ilicious.� The Sin City star’s fab-abs trick? She does 200 to 350 crunches at the end of each workout!

10. SHAKIRA SHAKES HER SIX-PACK!

“Those abs don’t lie!� says Susi May, editor of Fitsugar.com. And it’s not just Shakira’s onstage shimmying that gets the pop star into tip-top shape: She also does core-strengthening moves while balancing on a ball.