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Low carb or modified Atkins is best to drop off the really tough fat. Once you get down to 13-15% body fat, it's much more difficult to get below that. Body builders might compete at 6% or less fat and the only way to get there is very low carbs. Hard to work out without carbs and nearly impossible to build muscle. I have used low carbs in cutting cycles before. Bulk up for 8-10 months, then cut fat for 2. That kind of thing.
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