Google Answers: What's the easiest way to a flat tummy?:

If the midsection is the only trouble spot, then the EASIEST way to
lose the fat is liposuction.  Liposuction is not for obese people, but
designed for people who have excess fat in specific areas.  Your body
always has the same amount of fat cells.  You can never grow more fat
cells.  So how do we get fat?  The fat cells grow, or store more fat.
We can lose fat the same way, the body burns up stored fat in the
cells for energy.  Liposuction would remove the fat cells for good.
Can you still get fat after lipo?  Yes you can, however the area you
had lipoed will be the last area to get fat, as there are only few fat
cells remaining, and will take much more fat for them to grow to the
same size of the millions that were sucked out.  This means that it
will be much easier to control that area from ever getting fat again.
Expect to pay around $3500 for liposuction of the abdomen and obliques
(the love handles).  The procedure only leaves small scars, less than
a centimeter each!  The scars are placed in natural skin lines or
folds of the skin, but because they are so small, they tend to
completely fade away.
Also, don't let anyone tell you that situps alone are the way.  In
fact, if you did 1000 situps a day, you WOULD be toning and increasing
the size of the abdomonal muscles, but if you did not lose any fat in
the area, your stomach will actually look fatter because the larger
muscles would push out the layer of fat above them, making the fat
protrude more.  With liposuction you are removing that fat layer which
brings the skin closer to the muscles, which will help to reveal that
flat and toned tummy, and allow you to show off those muscles.