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SET Active to Under Armour leggings size

The short answer

SET Active XS is Under Armour XXS by the two brands' own charts. 4 of 6 SET Active sizes land on a different label at Under Armour.

Both brands publish the body waist each size is cut for, so every row matches a waist, not a tag.

Every SET Active size read across to Under Armour. Letter sizes on the left, Letter on the right.
SET ActiveSET Active builds it forUnder Armour, by chartSame labelUnder Armour builds it forUnder Armour also prints
XSwaist 22 to 24 inXXSXSwaist 24.5 to 25.5 in, hip 33 to 34.5 inUS numeric 00
Swaist 25 to 27 inXSnot publishedwaist 25.5 to 27 in, hip 34.5 to 36 inUS numeric 0-2
Mwaist 28 to 30 inSMnot publishedwaist 27 to 29 in, hip 36 to 38 inUS numeric 4-6
Lwaist 31 to 33 inLGnot publishedwaist 31 to 34 in, hip 40 to 43 inUS numeric 12-14
XLwaist 34 to 36 inXLXLwaist 34 to 37 in, hip 43 to 46 inUS numeric 16
XXLwaist 37 to 40 inXXLXXLwaist 37 to 40 in, hip 46 to 49 inUS numeric 18
Tinted rows change label or sit between two sizes. Read from the two charts only; no formula and no averaging.

What wearers say

Charts describe a garment. People who own both brands describe a fit, and their answer ranks above this table once five of them stand behind it. Pick your size in the converter to see whether there are enough yet.

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Sources

Under Armour to SET Active