United Kingdom Size 32 to US: 42-44

United Kingdom Size 32: Corresponds to a relaxed chest range of 82–86 $\text{cm}$ (32.3–33.9 $\text{in}$), elastic waist range of 68–72 $\text{cm}$ (26.8–28.3 $\text{in}$), and fit classification Relaxed / Comfort Fit.

US: 42-44: Corresponds to a relaxed chest range of 106–110 $\text{cm}$ (41.7–43.3 $\text{in}$), elastic waist range of 92–98 $\text{cm}$ (36.2–38.6 $\text{in}$), and fit classification Relaxed / Comfort Fit.