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Under Armour to GU size

The short answer

Under Armour XS is GU S by the two brands' own charts. 6 of 6 Under Armour 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 Under Armour size read across to GU Japan sizing. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forGU Japan sizing, by chartSame labelGU builds it forGU also prints
XSchest 31 to 34 in, waist 28 to 29 inSXSchest 31.5 to 34.7 in, waist 26.8 to 29.9 innot published
SMchest 34 to 37 in, waist 29 to 31 inMnot publishedchest 34.7 to 37.8 in, waist 29.9 to 33.1 innot published
MDchest 37 to 41 in, waist 31 to 34 inLnot publishedchest 37.8 to 40.9 in, waist 33.1 to 36.2 innot published
LGchest 41 to 44 in, waist 34 to 37 inXLnot publishedchest 40.9 to 44.1 in, waist 36.2 to 39.4 innot published
XLchest 44 to 48 in, waist 37 to 41 inXXLXLchest 44.1 to 47.2 in, waist 39.4 to 42.5 innot published
XXLchest 48 to 52 in, waist 41 to 45.5 in3XLXXLchest 47.2 to 50.4 in, waist 42.5 to 45.7 innot published
3XLchest 52 to 56 in, waist 45.5 to 50 innot made3XLnot publishednot 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. 3 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 Under Armour