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Under Armour to Smartwool leggings size

The short answer

Under Armour SM is Smartwool S by the two brands' own charts. 8 of 8 Under Armour sizes land on a different label at Smartwool.

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

Every Under Armour size read across to Smartwool. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forSmartwool, by chartSame labelSmartwool builds it forSmartwool also prints
XXSwaist 24.5 to 25.5 in, hip 33 to 34.5 innot madenot publishednot publishednot published
XSwaist 25.5 to 27 in, hip 34.5 to 36 innot madenot publishednot publishednot published
SMwaist 27 to 29 in, hip 36 to 38 inSnot publishedwaist 29 to 31 in, hip 36 to 38 innot published
MDwaist 29 to 31 in, hip 38 to 40 inSnot publishedwaist 29 to 31 in, hip 36 to 38 innot published
LGwaist 31 to 34 in, hip 40 to 43 inMnot publishedwaist 32 to 34 in, hip 39 to 41 innot published
XLwaist 34 to 37 in, hip 43 to 46 inLXLwaist 35 to 37 in, hip 42 to 44 innot published
XXLwaist 37 to 40 in, hip 46 to 49 inXLXXLwaist 38 to 40 in, hip 45 to 48 innot published
3XLwaist 40 to 43 in, hip 49 to 52 inXXLnot publishedwaist 41 to 44 in, hip 49 to 51 innot published
1Xwaist 39 to 43.5 in, hip 47 to 50.5 inXXLnot publishedwaist 41 to 44 in, hip 49 to 51 innot published
2Xwaist 43.5 to 48.5 in, hip 50.5 to 54.5 inXXLnot publishedwaist 41 to 44 in, hip 49 to 51 innot published
3Xwaist 48.5 to 53 in, hip 54.5 to 58 innot madenot publishednot publishednot published
Tinted rows change label or sit between two sizes. 3 sizes have no counterpart on the Smartwool 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

Smartwool to Under Armour