Originally Posted by Jenky
Abdominal fat is typically the last to go in males, for females, I think it's thighs and glutes.
That's also dependent to a degree on age. The research I've seen indicates that testosterone is an inhibitor to men laying down abdominal fat. As you age and testosterone levels drop, the lower levels lead to more likelihood of fat accumulating in the gut. I don't think you mentioned your age and that may not apply to you, but it does for my age group!
Also, there is research that points to the possibility that not all calories are created equally, despite the popular belief that a calorie is a calorie. Particularly, carbs (and especially the processed carbs like sugar/corn syrup/white flour etc) will tend to keep insulin levels high. Insulin acts to keep fatty acids trapped in the adipose tissue, so it will inhibit the body's ability to burn it's own fat stores, even in the presence of lower caloric intake. The science on this is pretty compelling and has been well established for awhile now, but the "calorie is a calorie" meme lives on.