You cannot spot reduce, you can strengthen the muscle but to get rid of the love handles you need to reduce fat. That can only be done by making the body use fat, by creating a negative calorie balance. Unfortunately the body takes the stored fat from where it likes rather than where you want it to. A healthy midrift/six pack etc is 20% exercise and 80% fat removal. There are no short cuts, the site above gives good advice on abdominal contitioning but you main work will be in fat removal.