Designed for toning the abs, arms, legs and chest and upper body building, the Marcy Multipurpose Bench is made of steel with a scratch- and chip-resistant powder-coat finish for durability and high-density padding and upholstery for comfort. Four abdominal bench positions, including flat, incline, decline, and military, with 4 comfortable thigh and ankle roller pads allow you to vary your workout. Compact design folds for easy storage.