US: 42 to United Kingdom Size 38

US: 42: Corresponds to a waist size of 105 $\text{cm}$ (42 $\text{in}$), total strap length of 120 $\text{cm}$ (47.2 $\text{in}$), and recommended fit classification Relaxed / Comfortable.

United Kingdom Size 38: Corresponds to a waist size of 95 $\text{cm}$ (38 $\text{in}$), total strap length of 110 $\text{cm}$ (43.3 $\text{in}$), and recommended fit classification Standard / Regular.