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Cut back on calories. Eat well balanced meals. Focus on lean protein. Eat your fruits and veggies! Go for whole grains.
If you want to tone your back and reduce back fat, you'll need to reduce your overall body fat.  Cutting back on the calories you eat each day will help you lose that excess fat.  Take a few days to track your calories.  Use an online food journal or smart phone app to help you.  This will give you a starting point. Subtract about 500 calories from your typical or average daily calorie intake.  Cutting out this many calories is a good way to lose weight and excess body fat. Restricting calories by about 500 calories each day generally results in a weight loss of one to two pounds per week. Even you're losing weight or even just trying to tone up your body, eating a balanced diet is an important part of your plan.  This will help ensure you're consuming most of the recommended nutrients each day.  A balanced diet is one that includes each food group most days.  In addition, you should eat a wide variety of foods from each food group. When you restrict certain food groups or completely avoid them, you're at risk for getting nutrient deficiencies. Protein is essential for weight loss.  It helps keep you satisfied, supports your metabolism and can help support your lean muscle mass.  Including three to four ounces (or 80 to 120 grams) or a card deck sized portion of protein at each meal will help you reach your daily recommendations. Lean protein sources are lower in fat and calories making them a great component of a weight loss or fat reduction plan. Choose items like:  poultry, eggs, low-fat dairy, lean beef, seafood, legumes and tofu. Vegetables are low-calorie, filling, and full of vitamins and minerals.  Aim to make 1/2 of your meals and snacks a fruit or a vegetable.  It's typically suggested to eat about five to nine servings of fruits and vegetables each day.  Eating one to two servings at every meal and snack can help you meet this goal. Both fruits and vegetables are great foods to include in your weight loss plan because they can help fill you up for very few calories. If you're going to eat a grain, try to choose 100% whole grains.    Whole grains are known to be higher in fiber, protein and other beneficial nutrients. Health professionals recommend making at least 1/2 of your grain choices whole. Choose items like:  quinoa, brown rice, whole grain oats, 100% whole wheat pasta and bread. Limit foods that are made with refined or processed white flours or processed grains.