Keep in mind one thing that the fitness guys here are getting at--it's all individual. Your stomach could be the last place your body burns fat from, if it burns it at all. The photo Konig posted is a good example of the individual person's fat burning ability, body fat percentage, and muscle tone. He at 13% body fat looks much more ripped than I do at 9% body fat, and we both work out. Typically, I emphasize body weight exercises (push ups, pull ups, sit ups/crunches, squats, lunges, running, etc.) I personally seem to store fat on my stomach/chest and ass. There's not a whole lot on me, obviously, but it doesn't go away easily. You should accept that you may never have the appearance you desire and excercise with the goal of improving your overall health.