Introduction: Ultrasound imaging is a non-invasive method for observing changes in muscle thickness of the abdominal muscles. Accurate measurements depend on the control of all potential sources of error. In this study we investigated whether the level of stomach fullness might be a source of error not only in the resting thickness but also in contractile thickness (abdominal hallowing maneuver) abdominal muscles.Materials and Methods: Thirty healthy male subjects ranging in age from 18 to 26 years volunteered for this study. Ultrasound image of the four abdominal muscles on both sides were obtained at rest (at the end of exhalation) and during abdominal hallowing maneuver before and after food consumption. Abdominal muscle thickness was assessed using a 3.5 MHZ linear head transducer in B-mode condition.Results: The mean thickness for right and left rectus abdominis, external oblique, internal oblique, and transversus abdominis muscles at rest before food consumption were 10.8-10.7, 6.2-6.1, 8.6-8.3, 4.1-4.1 mm, respectively and after food consumption were 10.3-10.3, 5.6-5.5, 7.3-7.3, 3.4-3.6 mm, respectively. The mean thickness for right and left rectus abdominis, external oblique, internal oblique, and transversus abdominis muscles during Abdominal Hollowing Maneuver before food consumption were 11-10.8, 6.1-6.3, 10-10. 5.3-5.5 mm, respectively and after food consumption were 10.5-10.6, 5.7-5.7, 8.8-8.7, 4.4-4.5 mm, respectively.Conclusion: After food consumption the thicknesses of all abdominal muscles in both sides are decreased, and therefore, food consumption must be considered when measuring abdominal muscle thickness using sonography.