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Uniqlo to Athleta leggings size

The short answer

Uniqlo S is Athleta XS or S by the two brands' own charts. 5 of 7 Uniqlo sizes land on a different label at Athleta.

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

Every Uniqlo size read across to Athleta. Letter sizes on the left, Letter on the right.
UniqloUniqlo builds it forAthleta, by chartSame labelAthleta builds it forAthleta also prints
XXSwaist 22.5 to 24.8 in, hip 32.8 to 35 inXXSXXSwaist 24.3 in, hip 34 inUS numeric 00
XSwaist 24 to 26.5 in, hip 34.3 to 36.5 inXSXSwaist 25.3 to 26.3 in, hip 35 to 36 inUS numeric 0-2
Swaist 25.5 to 28 in, hip 35.8 to 38.3 inXS or SSwaist 25.3 to 26.3 in, hip 35 to 36 inUS numeric 0-2
Mwaist 27.3 to 29.5 in, hip 37.5 to 39.8 inSMwaist 27.3 to 28.3 in, hip 37 to 38 inUS numeric 4-6
Lwaist 29.5 to 32 in, hip 39.8 to 42.3 inM or LLwaist 29.3 to 30.3 in, hip 39 to 40 inUS numeric 8-10
XLwaist 32 to 34.3 in, hip 42.3 to 44.5 inLXLwaist 31.8 to 33.3 in, hip 41.5 to 43 inUS numeric 12-14
XXLwaist 34.3 to 36.5 in, hip 44.5 to 46.8 inXLnot publishedwaist 34.3 in, hip 44.5 inUS numeric 16-18
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

Athleta to Uniqlo