This study aimed to examine how the muscularity of the abdomen at the umbilicus level differs between sedentary middle-aged and young men. Magnetic resonance imaging was applied to determine the cross-sectional areas of skeletal muscle, subcutaneous fat, and interperitoneal tissue in 43 middle-aged (40–58 yrs) and 38 young (21–29 yrs) men. The cross-sectional area of the skeletal muscle was analyzed as the sum of those of the rectus abdominis, abdominal oblique, lower back, and iliopsoas skeletal muscle groups. The middle-aged men showed greater waist circumference and whole abdominal cross-sectional area than the young men. In addition, the cross-sectional areas of subcutaneous fat and interperitoneal tissue were greater in the middle-aged men than in the young men. However, the total cross-sectional area of the skeletal muscle was similar between the two groups, although its percentage to the whole abdominal cross-sectional area was higher in the young men compared to the middle-aged men. Among the four skeletal muscle groups analyzed, the percentage of the cross-sectional areas in abdominal oblique muscles to that of total skeletal muscle was higher in the middle-aged men than in the young men and that of the lower back muscles was the reverse. These results were similar even when cross-sectional area data were analyzed using a sub-sample (33 middle-aged and 23 young men) matched for body height and mass. Thus, the present study indicated that the total muscularity of the abdomen at the umbilicus level was similar between the middle-aged and young men, but the relative distributions of lower back and abdominal oblique muscles varied between the two generations.