There are two types of fat that you have in your abdominal area. The first type that covers up your abs from being visible is called subcutaneous fat and lies directly beneath the skin and on top of the abdominal muscles.
The second type of fat that you have in your abdominal area is called visceral fat, and that lies deeper in the abdomen beneath your muscle and surrounding your organs. Visceral fat also plays a role in giving certain men that "beer belly" appearance where their abdomen protrudes excessively but at the same time, also feels sort of hard if you push on it.