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Jessica Simpson has her work cut out for her if she’s serious about dropping the pounds gained during her pregnancy with daughter Maxwell.

We’re not being critical of Jess – it’s not her fault the huge baby (9 lbs., 13 oz.) caused her to put on an estimated 75 pounds – it’s just true.

On Tuesday, the 31-year-old was once again spotted hitting a gym in Los Angeles, giving us our first glimpse since she gave birth in May:

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Heading into an SUV, Simpson (who’s engaged to Maxwell’s dad Eric Johnson) wore black leggings, tracksuit hoodie and cross-trainers.

The singer and fashion mogul was first spotted hitting the private gym of celeb trainer Harley Pastermak last week, with a lot at stake.

At the time of Elle’s Jessica Simpson nude cover shoot, the 5-foot-3 star said she weighed 175 pounds. Her goal? Get close to 100.

Her motivation: A $4 million deal with Weight Watchers.

“She hasn’t even thought about working out for a year!” a source told Us. “But if she wants this, she’ll need to work out a good five days a week.”

For four million bucks, she might even make it six.

[Photo: Pacific Coast News]