Captain Abs is an American hero. His abs can deflect bullets, save lives, and perform miracles. But a true hero should use his power for the good of mankind- and so the Captain has travelled the world, sharing their glory. But today the lean and mean Ab Punisher has set his eyes on the hero-Interrupting his speech with a sadistic attack. But the hero is resolute, enduring each strike with a smile on his face.

Feeling out the All-American abs, the mystery Punisher realizes the hero’s mask is the source of his power and moves on to new tactics: Bending an iron bar around the abs of steel, savagely prodding and smacking with a variety of tools. Determined to prove that the Captains abs “aren’t so great” he ties up the weakened hero, and continues to wear down the solid abs, even scraping them with cleats. With the hero at his limit, the Ab Punisher is finally able to peel off the mask, leaving the stud completely at his mercy.

Oil is mockingly poured over the once powerful abs, and the life is beaten, smacked, stomped, and squeezed out of the now mortal champion.