Not all calf machines provide identical results. Doing calf raises from the seated position places more emphasis on the soleus muscle and in strengthening the Achilles tendon than doing calf raises from the standing position. So, the Seated Calf has a place in any facility where complete development or rehabilitation is desired. Nothing revolutionary here, but we made sure to include thoughtful details such as chrome-plated, Olympic-diameter pegs to keep the load secure and to minimize scratches. Seat and leg pads feature dense padding and high-quality, 32-oz. upholstery with top-stitched construction.