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Under Armour to Gap size

The short answer

Under Armour SM is Gap XS by the two brands' own charts. 5 of 8 Under Armour sizes land on a different label at Gap.

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 Gap. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forGap, by chartSame labelGap builds it forGap also prints
XSchest 31 to 34 in, waist 28 to 29 inXSXSchest 35 to 36 in, neck 13.5 to 14 in, sleeve 31 to 32 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 to 32 innot published
MDchest 37 to 41 in, waist 31 to 34 inMnot publishedchest 39 to 41 in, neck 15 to 15.5 in, sleeve 33 to 34 innot published
LGchest 41 to 44 in, waist 34 to 37 inLnot publishedchest 42 to 44 in, neck 16 to 16.5 in, sleeve 34 to 35 innot published
XLchest 44 to 48 in, waist 37 to 41 inXLXLchest 45 to 48 in, neck 17 to 17.5 in, sleeve 35 to 35.5 innot published
XXLchest 48 to 52 in, waist 41 to 45.5 inXXLXXLchest 49 to 52 in, neck 18 to 18.5 in, sleeve 35.5 to 36 innot published
3XLchest 52 to 56 in, waist 45.5 to 50 inXXXLXXXLchest 55 in, neck 18.8 in, sleeve 36.5 innot published
4XLchest 56 to 60 in, waist 50 to 54.5 inXXXLnot publishedchest 55 in, neck 18.8 in, sleeve 36.5 innot 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. 1 sizes have no counterpart on the Gap 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

Gap to Under Armour