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GU to Lacoste size

The short answer

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

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 Lacoste. Letter sizes on the left, Letter on the right.
GU Japan sizingGU builds it forLacoste, by chartSame labelLacoste builds it forLacoste also prints
XSchest 29.9 to 33.1 in, waist 25.2 to 28.4 inXSXSchest 34 in, waist 28 innot published
Schest 31.5 to 34.7 in, waist 26.8 to 29.9 inXSSchest 34 in, waist 28 innot published
Mchest 34.7 to 37.8 in, waist 29.9 to 33.1 inSMchest 35 to 37 in, waist 30 to 31 innot published
Lchest 37.8 to 40.9 in, waist 33.1 to 36.2 inMLchest 38 to 40 in, waist 33 to 35 innot published
XLchest 40.9 to 44.1 in, waist 36.2 to 39.4 inLXLchest 41 to 43 in, waist 36 to 38 innot published
XXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 inXL2XLchest 44 to 46 in, waist 39 to 42 innot published
3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 in2XL3XLchest 48 to 49 in, waist 44 to 46 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

Lacoste to GU