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Marks & Spencer to Under Armour size

The short answer

Marks & Spencer S is Under Armour SM by the two brands' own charts. 6 of 8 Marks & Spencer 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 Marks & Spencer size read across to Under Armour. Letter sizes on the left, Letter on the right.
Marks & SpencerMarks & Spencer builds it forUnder Armour, by chartSame labelUnder Armour builds it forUnder Armour also prints
XSchest 32 to 34 inXSXSchest 31 to 34 in, waist 28 to 29 innot published
Schest 35 to 37 inSMnot publishedchest 34 to 37 in, waist 29 to 31 innot published
Mchest 38 to 40 inMDnot publishedchest 37 to 41 in, waist 31 to 34 innot published
Lchest 41 to 43 inLGnot publishedchest 41 to 44 in, waist 34 to 37 innot published
XLchest 44 to 46 inXLXLchest 44 to 48 in, waist 37 to 41 innot published
XXLchest 47 to 49 inXLXXLchest 44 to 48 in, waist 37 to 41 innot published
XXXLchest 50 to 52 inXXL3XLchest 48 to 52 in, waist 41 to 45.5 innot published
4XLchest 52 to 54 in3XL4XLchest 52 to 56 in, waist 45.5 to 50 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 Marks & Spencer