
I have seen dogs that are not over weight rolling so not always fat issue, but often it is little extra under the skin...
I think it depends on the breed, some large dogs definately have the skin roll even if they are correct weight, often more when young and it does get better when maturing...
I don't think there is much you can do if it is an issue of "rolling skin without fat" :) but somebody might have some ideas...
Maybe trying to tighten the muscles by swimming him might help?