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DESCENTE to Under Armour size

The short answer

DESCENTE S is Under Armour SM by the two brands' own charts. 6 of 6 DESCENTE 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 DESCENTE Japan sizing size read across to Under Armour. Letter sizes on the left, Letter on the right.
DESCENTE Japan sizingDESCENTE builds it forUnder Armour, by chartSame labelUnder Armour builds it forUnder Armour also prints
Schest 33.5 to 35.8 in, waist 28 to 30.3 inSMnot publishedchest 34 to 37 in, waist 29 to 31 innot published
Mchest 35 to 37.4 in, waist 29.5 to 31.9 inSMnot publishedchest 34 to 37 in, waist 29 to 31 innot published
Lchest 36.6 to 39 in, waist 31.1 to 33.5 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
Ochest 38.2 to 40.6 in, waist 32.7 to 35 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
XOchest 39.8 to 42.1 in, waist 34.3 to 36.6 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
2XO(XA)chest 41.3 to 43.7 in, waist 35.8 to 38.2 inLGnot publishedchest 41 to 44 in, waist 34 to 37 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 DESCENTE