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Marks & Spencer to Goldwin size

The short answer

Marks & Spencer M is Goldwin 4 by the two brands' own charts.

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

Every Marks & Spencer size read across to Goldwin Japan sizing. Letter sizes on the left, US numeric on the right.
Marks & SpencerMarks & Spencer builds it forGoldwin Japan sizing, by chartSame labelGoldwin builds it forGoldwin also prints
XSchest 32 to 34 in0not publishedchest 31.5 to 34.7 in, waist 26 to 29.1 in, hip 32.3 to 35.4 innot published
Schest 35 to 37 in2not publishedchest 34.7 to 37.8 in, waist 29.1 to 32.3 in, hip 35.4 to 38.6 innot published
Mchest 38 to 40 in4not publishedchest 37.8 to 40.9 in, waist 32.3 to 35.4 in, hip 38.6 to 41.7 innot published
Lchest 41 to 43 in6not publishedchest 40.9 to 44.1 in, waist 35.4 to 38.6 in, hip 41.7 to 44.9 innot published
XLchest 44 to 46 in6not publishedchest 40.9 to 44.1 in, waist 35.4 to 38.6 in, hip 41.7 to 44.9 innot published
XXLchest 47 to 49 innot madenot publishednot publishednot published
XXXLchest 50 to 52 innot madenot publishednot publishednot published
4XLchest 52 to 54 innot madenot publishednot publishednot published
Tinted rows change label or sit between two sizes. 3 sizes have no counterpart on the Goldwin chart. 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

Goldwin to Marks & Spencer