If it is truly a "beer gut" in the sense that it is caused by too much consumption of toxins, then well, you're not going to get rid of it. Most likely it's just fat...but older people that did frequent (daily) drinking throughout their lives and have a guy like that (yet are reasonably not fat otherwise--arms, legs, no 5 chins and such), have DEAD LIVER GUT. The liver is the most regenitative organ of the body. So basically, when you drink too much alcohol over a long period of time you are killing off parts of your liver, and it's making more liver to keep you alive.

Ever have somebody with this say "oh I'm not fat, just punch my stomach" and of course it's rock hard--but it's not muscle, haha.