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Marks & Spencer to GU size

The short answer

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

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 GU Japan sizing. Letter sizes on the left, Letter on the right.
Marks & SpencerMarks & Spencer builds it forGU Japan sizing, by chartSame labelGU builds it forGU also prints
XSchest 32 to 34 inSXSchest 31.5 to 34.7 in, waist 26.8 to 29.9 innot published
Schest 35 to 37 inMSchest 34.7 to 37.8 in, waist 29.9 to 33.1 innot published
Mchest 38 to 40 inLMchest 37.8 to 40.9 in, waist 33.1 to 36.2 innot published
Lchest 41 to 43 inXLLchest 40.9 to 44.1 in, waist 36.2 to 39.4 innot published
XLchest 44 to 46 inXXLXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 innot published
XXLchest 47 to 49 in3XLXXLchest 47.2 to 50.4 in, waist 42.5 to 45.7 innot published
XXXLchest 50 to 52 in3XL3XLchest 47.2 to 50.4 in, waist 42.5 to 45.7 innot published
4XLchest 52 to 54 innot madenot publishednot publishednot published
Tinted rows change label or sit between two sizes. 1 sizes have no counterpart on the GU 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

GU to Marks & Spencer