Set up a Seated Row machine with a pair of single rowing handles or V-shaped Double rowing handle.
Adjust the height of the cable so that the handles align with your upper abdomen when the cable is pulled.
Sit on the bench keeping the knees slightly bent. The arms are extended while the Torso is leaning back.
Grip the handles tight, keep the chest up and take a deep breath into the tummy.
Pull the handles in a straight line towards your body
Lower the handle in a controlled manner, till your arms are fully extended.
Exhale and repeat.
