Miami Heat Star Ray Allen -- South Beach Is Where It's AB

This is Miami Heat star Ray Allen on a beach -- and yes, those are his rippled ab muscles ... all 100 of them.

The 10-time NBA All-Star took his talents -- his gleaming, chiseled torso -- to South Beach over the weekend to ride jet skis with friends.

The NBA champion Heat desperately want 37-year-old Allen back next season for his clutch 3-point shooting (see Game 6 of the Finals).

But he clearly has much more than that to offer Miami.