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Under Armour to American Eagle size

The short answer

Under Armour SM is American Eagle XS by the two brands' own charts. 4 of 7 Under Armour sizes land on a different label at American Eagle.

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

Every Under Armour size read across to American Eagle. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forAmerican Eagle, by chartSame labelAmerican Eagle builds it forAmerican Eagle also prints
XSchest 31 to 34 in, waist 28 to 29 inXSXSchest 35 to 36 in, neck 13.5 to 14 in, sleeve 31.5 innot published
SMchest 34 to 37 in, waist 29 to 31 inXSnot publishedchest 35 to 36 in, neck 13.5 to 14 in, sleeve 31.5 innot published
MDchest 37 to 41 in, waist 31 to 34 inSnot publishedchest 37 to 39 in, neck 14.5 to 15 in, sleeve 32.5 innot published
LGchest 41 to 44 in, waist 34 to 37 inMnot publishedchest 40 to 42 in, neck 15 to 15.5 in, sleeve 33.5 innot published
XLchest 44 to 48 in, waist 37 to 41 inXLXLchest 46 to 48 in, neck 16.5 to 17 in, sleeve 35.5 innot published
XXLchest 48 to 52 in, waist 41 to 45.5 inXXLXXLchest 49 to 51 in, neck 17 to 18 in, sleeve 36.5 innot published
3XLchest 52 to 56 in, waist 45.5 to 50 inXXXLXXXLchest 52 to 54 in, neck 18 to 19 in, sleeve 37 innot published
4XLchest 56 to 60 in, waist 50 to 54.5 innot madenot publishednot publishednot published
5XLchest 60 to 64 in, waist 54.5 to 59 innot madenot publishednot publishednot published
Tinted rows change label or sit between two sizes. 2 sizes have no counterpart on the American Eagle 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

American Eagle to Under Armour