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Smartwool to SET Active leggings size

The short answer

Smartwool S is SET Active M by the two brands' own charts. 4 of 5 Smartwool sizes land on a different label at SET Active.

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

Every Smartwool size read across to SET Active. Letter sizes on the left, Letter on the right.
SmartwoolSmartwool builds it forSET Active, by chartSame labelSET Active builds it forSET Active also prints
Swaist 29 to 31 in, hip 36 to 38 inMSwaist 28 to 30 inUS numeric 8-10
Mwaist 32 to 34 in, hip 39 to 41 inLMwaist 31 to 33 inUS numeric 12-14
Lwaist 35 to 37 in, hip 42 to 44 inXLLwaist 34 to 36 inUS numeric 16-18
XLwaist 38 to 40 in, hip 45 to 48 inXXLXLwaist 37 to 40 inUS numeric 20-22
XXLwaist 41 to 44 in, hip 49 to 51 inXXLXXLwaist 37 to 40 inUS numeric 20-22
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

SET Active to Smartwool