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American Eagle to Under Armour size

The short answer

American Eagle XS is Under Armour SM by the two brands' own charts. 8 of 10 American Eagle sizes land on a different label at Under Armour.

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

Every American Eagle size read across to Under Armour. Letter sizes on the left, Letter on the right.
American EagleAmerican Eagle builds it forUnder Armour, by chartSame labelUnder Armour builds it forUnder Armour also prints
XSchest 35 to 36 in, neck 13.5 to 14 in, sleeve 31.5 inSMXSchest 34 to 37 in, waist 29 to 31 innot published
Schest 37 to 39 in, neck 14.5 to 15 in, sleeve 32.5 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
Mchest 40 to 42 in, neck 15 to 15.5 in, sleeve 33.5 inLGnot publishedchest 41 to 44 in, waist 34 to 37 innot published
M TALLchest 40 to 42 in, neck 15 to 15.5 in, sleeve 34.5 inLGnot publishedchest 41 to 44 in, waist 34 to 37 innot published
Lchest 43 to 45 in, neck 15.5 to 16 in, sleeve 34.5 inLGnot publishedchest 41 to 44 in, waist 34 to 37 innot published
L TALLchest 43 to 45 in, neck 15.5 to 16 in, sleeve 35.5 inLGnot publishedchest 41 to 44 in, waist 34 to 37 innot published
XLchest 46 to 48 in, neck 16.5 to 17 in, sleeve 35.5 inXLXLchest 44 to 48 in, waist 37 to 41 innot published
XL TALLchest 46 to 48 in, neck 16.5 to 17 in, sleeve 36.5 inXLnot publishedchest 44 to 48 in, waist 37 to 41 innot published
XXLchest 49 to 51 in, neck 17 to 18 in, sleeve 36.5 inXXLXXLchest 48 to 52 in, waist 41 to 45.5 innot published
XXXLchest 52 to 54 in, neck 18 to 19 in, sleeve 37 in3XL3XLchest 52 to 56 in, waist 45.5 to 50 innot published
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, not a fit. We do not collect fit reports for this category yet, so this table is the two brands' own claims and nothing more.

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Sources

Under Armour to American Eagle