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GU to Abercrombie & Fitch size

The short answer

GU XS is Abercrombie & Fitch XXS by the two brands' own charts. 7 of 7 GU sizes land on a different label at Abercrombie & Fitch.

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

Every GU Japan sizing size read across to Abercrombie & Fitch. Letter sizes on the left, Letter on the right.
GU Japan sizingGU builds it forAbercrombie & Fitch, by chartSame labelAbercrombie & Fitch builds it forAbercrombie & Fitch also prints
XSchest 29.9 to 33.1 in, waist 25.2 to 28.4 inXXSXSchest 28.4 to 31.5 in, sleeve 31.1 innot published
Schest 31.5 to 34.7 in, waist 26.8 to 29.9 inXSSchest 31.5 to 34.7 in, sleeve 31.9 innot published
Mchest 34.7 to 37.8 in, waist 29.9 to 33.1 inSMchest 34.7 to 37.4 in, sleeve 33.1 innot published
Lchest 37.8 to 40.9 in, waist 33.1 to 36.2 inMLchest 37.4 to 40.6 in, sleeve 33.9 innot published
XLchest 40.9 to 44.1 in, waist 36.2 to 39.4 inLXLchest 40.6 to 43.3 in, sleeve 35 innot published
XXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 inXLXXLchest 43.3 to 46.5 in, sleeve 35.8 innot published
3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 inXXL3XLchest 46.5 to 49.6 in, sleeve 36.6 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

Abercrombie & Fitch to GU