Flats fishing can be an exciting and rewarding experience for fishermen of all ages, whether just beginning or accomplished angler. Flats are long, level, shallow water areas next to deeper water. They are found in bays estuaries and marshes. They are also found atop reefs and atolls, and along shorelines.The bottom of a flat may be made up of grass, sand, rock, mud, gravel, or a combination of these. Flats with grass or other aquatic vegetation offer cover and food for a variety of fish as well as shrimp and crabs.