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GU to Marks & Spencer size

The short answer

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

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 Marks & Spencer. Letter sizes on the left, Letter on the right.
GU Japan sizingGU builds it forMarks & Spencer, by chartSame labelMarks & Spencer builds it forMarks & Spencer also prints
XSchest 29.9 to 33.1 in, waist 25.2 to 28.4 inXSXSchest 32 to 34 innot published
Schest 31.5 to 34.7 in, waist 26.8 to 29.9 inXSSchest 32 to 34 innot published
Mchest 34.7 to 37.8 in, waist 29.9 to 33.1 inSMchest 35 to 37 innot published
Lchest 37.8 to 40.9 in, waist 33.1 to 36.2 inMLchest 38 to 40 innot published
XLchest 40.9 to 44.1 in, waist 36.2 to 39.4 inLXLchest 41 to 43 innot published
XXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 inXLXXLchest 44 to 46 innot published
3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 inXXLXXXLchest 47 to 49 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

Marks & Spencer to GU