i think the more correct statement would be: there's no way to spot reduce fat. that's the reason most ab informercials are bogus. You'll see the abs if the overall body fat percentage is low.

When i say toning, i mean aerobic exercises to lower body fat and weight training to firm up muscles. maybe i put it incorrectly in the original post.

this is a nice read: http://www.exrx.net/WeightTraining/Myths.html