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Under Armour to Marks & Spencer size

The short answer

Under Armour SM is Marks & Spencer S by the two brands' own charts. 5 of 7 Under Armour sizes land on a different label at Marks & Spencer.

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 Marks & Spencer. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forMarks & Spencer, by chartSame labelMarks & Spencer builds it forMarks & Spencer also prints
XSchest 31 to 34 in, waist 28 to 29 inXSXSchest 32 to 34 innot published
SMchest 34 to 37 in, waist 29 to 31 inSnot publishedchest 35 to 37 innot published
MDchest 37 to 41 in, waist 31 to 34 inMnot publishedchest 38 to 40 innot published
LGchest 41 to 44 in, waist 34 to 37 inLnot publishedchest 41 to 43 innot published
XLchest 44 to 48 in, waist 37 to 41 inXLXLchest 44 to 46 innot published
XXLchest 48 to 52 in, waist 41 to 45.5 inXXXLXXLchest 50 to 52 innot published
3XLchest 52 to 56 in, waist 45.5 to 50 in4XLXXXLchest 52 to 54 innot published
4XLchest 56 to 60 in, waist 50 to 54.5 innot made4XLnot 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 Marks & Spencer 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

Marks & Spencer to Under Armour