Originally posted by: Skoorb
As snapit said fat doesn't turn to muscle. The only thing that makes muscle is protein. Since fat is fat the only way it benefits you is by giving you energy, although since weight training is aneorobic (doesn't use oxygen as much as aerobic) then fat doesn't help you lift weight. For that it's carbs turned into glycogen in your muscles!
Although you can tighten the area with more muscle really the vast majority of how good a person's abs look is determined by their fat layers, so although you "don't want to lose fat" overall, to lose it in those specific areas unless you see a surgeon you have to lose overall body fat. So you lose overall bodyfat you'll see a reduction in the waist. Then your muscle sticks out more and you have nice abs