I've heard a lot of people say that the belly fat is the first to go on Atkins. I don't know why. I do know that has been the case with me. Although, I've recently be treated for hypothyroidism, and retaining fat around the middle is a symptom of this condition, so with my new treatment it's been easier for my body to let go of the fat in that area. Difficulty losing weight is also a symptom, so I'm happy to say my treatment is working since I'm losing weight!