Basically, less fat! Forget calories, go for stuff with low fat content, like white meat, diet Coke, fruit etc. Beer has more calories than wine and spirits. Red wine is good for your heart, too. Sit-ups or crunches will not get rid of your beer belly, but they will strengthen the underlying muscles and stop them sagging, so your belly will be less pronounced. Finally, lots of aerobic excercise will help loads.