Possible Clues:

• A man's well-developed abdominal muscles
• Abs; beer
• Quantity of beer to give you such a belly?
• *Common purchase for a tailgate
• Well formed abdominal muscles
• Number with forwards displaying well-developed abs ...
• Bundle of beer cans — tight abs
• Objective worked toward during crunch time?
• Some beer belly toned?
• Carling, say, in a small group showing muscles