United Kingdom Size 38–40 to US: L (34–36)
Cross-market men’s underwear and boxer brief conversion mapping 38–40 specifications into L (34–36).

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: L (34–36): Corresponds to a waist stretch range of 86.4–91.4 (34–36 ), hip circumference of 104 (41 ), thigh clearance of 59 (23.2 ), and fit style Briefs, Boxers & Boxer Briefs.
Other Conversions to US: L (34–36)
United Kingdom Size 26–28 → us-l-34-3626–28 to us-l-34-36
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United Kingdom Size 28–30 → us-l-34-3628–30 to us-l-34-36
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United Kingdom Size 31–33 → us-l-34-3631–33 to us-l-34-36
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United Kingdom Size 34–36 → us-l-34-3634–36 to us-l-34-36
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United Kingdom Size 38–40 → us-l-34-3638–40 to us-l-34-36
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United Kingdom Size 42–44 → us-l-34-3642–44 to us-l-34-36
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United Kingdom Size 46–48 → us-l-34-3646–48 to us-l-34-36
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