The present invention relates to a floating exercise mat. The mat has a substantially planar surface with distal and proximal ends. The mat has a headrest secured to the proximal end. The headrest is thicker than the body of the mat to support the head of a user. The body of the mat has two apertures therein, where each aperture has a handle disposed therein. The handles provide the user a gripping surface so that the user can perform exercises when gripping the floating mat. The distal end of the body of the mat has resistance wings secured thereon. The resistance wings can be made of a rigid material such as polycarbonate. The wings can be in the shape of a oval, triangle, semicircle, triangle, or a rectangle.