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GU to Champion size

The short answer

GU S is Champion XS by the two brands' own charts. 6 of 7 GU sizes land on a different label at Champion.

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 Champion. Letter sizes on the left, Letter on the right.
GU Japan sizingGU builds it forChampion, by chartSame labelChampion builds it forChampion also prints
XSchest 29.9 to 33.1 in, waist 25.2 to 28.4 inXSXSchest 32 to 36 in, waist 28 to 30 innot published
Schest 31.5 to 34.7 in, waist 26.8 to 29.9 inXSSchest 32 to 36 in, waist 28 to 30 innot published
Mchest 34.7 to 37.8 in, waist 29.9 to 33.1 inSMchest 36 to 38 in, waist 30 to 32 innot published
Lchest 37.8 to 40.9 in, waist 33.1 to 36.2 inMLchest 38 to 41 in, waist 32 to 35 innot published
XLchest 40.9 to 44.1 in, waist 36.2 to 39.4 inLXLchest 41 to 45 in, waist 35 to 39 innot published
XXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 inXL2XLchest 45 to 49 in, waist 39 to 44 innot published
3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 inXLnot publishedchest 45 to 49 in, waist 39 to 44 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

Champion to GU