The incline bench press is an exercise that targets the chest muscles, anterior deltoids (front shoulder), and triceps. However, the incline bench press targets the upper portion of the pectoral muscles more effectively than the flat bench press. The upper pecs are composed of the clavicular head of the pectoralis major muscle, and the incline press focuses more of the work on this muscle group. The incline bench press also activates the shoulders more than the flat bench press, as it is comparable to a shoulder press. Additionally, the incline bench press puts less stress on the rotator cuff, which is a common area for injury when using the flat bench.

In summary, the incline bench press primarily works the upper portion of the pectoral muscles, anterior deltoids, and triceps. It is a good exercise for those looking to target the upper chest and develop strength, muscle mass, and endurance in their chest and triceps.