Its improtant to the point that: if you need cardio to get low enough body fat to see your abs, you need to do it. I personally TRY and treat them like anyother muscle and work it 1 time per week with heavy weights, unfortunetly I do them at the end of a workout and know that I am not really burning them as much as I could, so I kick it up to twice a week. Usually saxon side bends, declines, and full contact twists are my fav, there is a killer routine at t-mag.com called real abs, if anyone needs some exercise ideas.