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GU to Under Armour size

The short answer

GU S is Under Armour XS by the two brands' own charts. 6 of 7 GU 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 GU Japan sizing size read across to Under Armour. Letter sizes on the left, Letter on the right.
GU Japan sizingGU builds it forUnder Armour, by chartSame labelUnder Armour builds it forUnder Armour also prints
XSchest 29.9 to 33.1 in, waist 25.2 to 28.4 inXSXSchest 31 to 34 in, waist 28 to 29 innot published
Schest 31.5 to 34.7 in, waist 26.8 to 29.9 inXSnot publishedchest 31 to 34 in, waist 28 to 29 innot published
Mchest 34.7 to 37.8 in, waist 29.9 to 33.1 inSMnot publishedchest 34 to 37 in, waist 29 to 31 innot published
Lchest 37.8 to 40.9 in, waist 33.1 to 36.2 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
XLchest 40.9 to 44.1 in, waist 36.2 to 39.4 inLGXLchest 41 to 44 in, waist 34 to 37 innot published
XXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 inXLXXLchest 44 to 48 in, waist 37 to 41 innot published
3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 inXXL3XLchest 48 to 52 in, waist 41 to 45.5 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 GU