Focus on DIET as your number 1 priority. Remember that guy I mentioned earlier? Yea… that one who lives on an ab machine with only a keg to show for it… The reason for the lack of progress is simple. It revolves around a lack of a healthy diet.
If you want to shed those deplete those fat stores and reveal those abs, you need to focus on eating a healthy high protein and high fiber diet. Protein will aid in building lean quality muscle and fiber will help you stay regular since protein is a high density nutrient.
Focus on limiting your carbs but DO NOT cut carbohydrates (carbs) completely, especially complex carbs. You need those sugars, but an excess will spike your insulin levels converting your body into a fat cell storage site.