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Under Armour to Nike size

The short answer

Under Armour SM is Nike S by the two brands' own charts. 5 of 9 Under Armour sizes land on a different label at Nike.

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 Nike. Letter sizes on the left, Letter on the right.
Under ArmourUnder Armour builds it forNike, by chartSame labelNike builds it forNike also prints
XSchest 31 to 34 in, waist 28 to 29 inXSXSchest 31.5 to 35 in, waist 25.5 to 29 in, hip 31.5 to 35 innot published
SMchest 34 to 37 in, waist 29 to 31 inSnot publishedchest 35 to 37.5 in, waist 29 to 32 in, hip 35 to 37.5 innot published
MDchest 37 to 41 in, waist 31 to 34 inMnot publishedchest 37.5 to 41 in, waist 32 to 35 in, hip 37.5 to 41 innot published
LGchest 41 to 44 in, waist 34 to 37 inLnot publishedchest 41 to 44 in, waist 35 to 38 in, hip 41 to 44 innot published
XLchest 44 to 48 in, waist 37 to 41 inXLXLchest 44 to 48.5 in, waist 38 to 43 in, hip 44 to 47 innot published
XXLchest 48 to 52 in, waist 41 to 45.5 inXXLXXLchest 48.5 to 53.5 in, waist 43 to 47.5 in, hip 47 to 50.5 innot published
3XLchest 52 to 56 in, waist 45.5 to 50 in3XL3XLchest 53.5 to 58 in, waist 47.5 to 52.5 in, hip 50.5 to 53.5 innot published
4XLchest 56 to 60 in, waist 50 to 54.5 in3XL4XLchest 53.5 to 58 in, waist 47.5 to 52.5 in, hip 50.5 to 53.5 innot published
5XLchest 60 to 64 in, waist 54.5 to 59 in4XLnot publishedchest 58 to 63 in, waist 52.5 to 57 in, hip 53.5 to 58.5 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

Nike to Under Armour