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The extra gas in carbonated water creates more pressure in your stomach, increasing the chances that your stomach will regurgitate contents upward. Some carbonated waters also include natural flavorings, such as lemon or lime, which can increase acidic content, making the heartburn worse.
Now I will preface this by saying that this specific exercise does NOT increase fat burning, but it CAN help to flatten your stomach by strengthening your deeper transversus abdominis muscles and hence pulling in a lazy stomach (aka beer belly or pooch belly). It involves doing an exercise called ab vacuums...