The first thing to do in the morning is to "Start Exercising "
The first thing you should do in the morning to have some cardio work out for at least half an hour. Studies have shown that having some aerobics (high impact aerobics class, running, sex) as well as anaerobic (low impact aerobics, weight lifting, circuit training, swimming and walking) exercises in the morning, to be really effective in burning up to 4x more fat as opposed to working out at any other time during the day. Here's lies the reason:

Your body's main source of energy is the carbohydrates which you get from eating your daily meals. As you sleep at night for 6-8 hours, your body burns up all those carbohydrates as energy for various metabolic functions that go on even while you sleep. So, when you wake up in the morning, your body doesn't have any carbohydrates as energy to use as it's already been consumed by then and it seeks another source to gain energy instead, so it starts burning body fat.

So to utilize this cycle of the body, what you need is to take exercise early in the morning. Avoid eating breakfast because that will give your body some carbohydrates as a source of energy which you don't need at that time.

It has other advantages too. Your metabolism gets revved up immediately after your morning workout. It will keep the metabolism elevated throughout the day. An elevated metabolism throughout the day means that you'll have to burn more and more calories and thus lose more weight. If you exercise at night you may still burn fat while you workout but as soon as you go to sleep your metabolism will slow down and you'll miss out on all the extra fat that you can burn during the day. When you sleep your metabolic rate is always at its slowest. Also working out in the morning definitely reduces your level of stress throughout the day.

Tip for Naives: Want to burn fat even more? Add another workout to your daily routine 6 hours after your morning workout. If you're seriously thinking about adding another workout to your daily routine then try to do your cardio workouts in the morning because mostly of the fat calories are burned doing cardio at a moderate intensity. Build your 2nd workout of the day with weights. Mostly carbohydrate is burned doing weight-training workouts. 1lb of Muscle burns 50 calories a day or 1lb of fat every 70 days. 

Having Breakfast is a stipulation.
Another way to keep your metabolism revved up all day long is to have breakfast without miss. Eating breakfast in the morning gets your metabolism started. Don't skip breakfast and wait until mid-morning or afternoon to eat, your metabolism will run slower causing you not burn any extra fat.

You can think this way-Your metabolism is a fireplace that'll burn fat for you all day long if you can operate it correctly. When you eat breakfast you are basically adding a catalyst to aggravate the burning of the Fat.