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Lying triceps extensions are a great mass builder, as they hit the long head of the triceps and allow you to use fairly heavy weight.
Incline lying triceps extensions increase the focus on the triceps long head more than the standard version does.
VERDICT: LYING TRICEPS EXTENSIONS
Because lying triceps extensions on a flat bench involve both the lateral and long heads, they are the best version for building overall triceps mass. The incline version is better for specifically bringing up the long head.
Remember these points when it comes to performing lying triceps extensions.