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Smartwool to Uniqlo leggings size

The short answer

Smartwool S is Uniqlo L by the two brands' own charts. 3 of 3 Smartwool sizes land on a different label at Uniqlo.

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

On 3 sizes the charts land two or more sizes from the same label. Brands do not measure the body the same way, so on those rows treat the chart answer and the same label as the two ends of a range.

Every Smartwool size read across to Uniqlo. Letter sizes on the left, Letter on the right.
SmartwoolSmartwool builds it forUniqlo, by chartSame labelUniqlo builds it forUniqlo also prints
Swaist 29 to 31 in, hip 36 to 38 inLSwaist 29.5 to 32 in, hip 39.8 to 42.3 innot published
Mwaist 32 to 34 in, hip 39 to 41 inXLMwaist 32 to 34.3 in, hip 42.3 to 44.5 innot published
Lwaist 35 to 37 in, hip 42 to 44 inXXLLwaist 34.3 to 36.5 in, hip 44.5 to 46.8 innot published
XLwaist 38 to 40 in, hip 45 to 48 innot madeXLnot publishednot published
XXLwaist 41 to 44 in, hip 49 to 51 innot madeXXLnot publishednot published
Tinted rows change label or sit between two sizes. 2 sizes have no counterpart on the Uniqlo chart. 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

Uniqlo to Smartwool