United Kingdom Size 38–40 to US: 2XL (42–44)
Cross-market men’s underwear and boxer brief conversion mapping 38–40 specifications into 2XL (42–44).

Analyzing Underwear Size Equivalence Across Markets
United Kingdom Size 38–40: Corresponds to a waist stretch range of 96.5–101.6 (38–40 ), hip circumference of 111.8 (44 ), thigh clearance of 63 (24.8 ), and fit style Relaxed Boxers & Extended Boxer Briefs.
US: 2XL (42–44): Corresponds to a waist stretch range of 106.7–111.8 (42–44 ), hip circumference of 119.4 (47 ), thigh clearance of 67 (26.4 ), and fit style Extended Boxers & Plus Boxer Briefs.
Other Conversions to US: 2XL (42–44)
United Kingdom Size 26–28 → us-2xl-42-4426–28 to us-2xl-42-44
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United Kingdom Size 28–30 → us-2xl-42-4428–30 to us-2xl-42-44
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United Kingdom Size 31–33 → us-2xl-42-4431–33 to us-2xl-42-44
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United Kingdom Size 34–36 → us-2xl-42-4434–36 to us-2xl-42-44
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United Kingdom Size 38–40 → us-2xl-42-4438–40 to us-2xl-42-44
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United Kingdom Size 42–44 → us-2xl-42-4442–44 to us-2xl-42-44
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United Kingdom Size 46–48 → us-2xl-42-4446–48 to us-2xl-42-44
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