US: 32 to United Kingdom Size 38-40

US: 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.

United Kingdom Size 38-40: Corresponds to a relaxed chest range of 98–102 $\text{cm}$ (38.6–40.2 $\text{in}$), elastic waist range of 84–90 $\text{cm}$ (33.1–35.4 $\text{in}$), and fit classification Relaxed / Comfort Fit.