United Kingdom Size 38–40 to US: M (31–33)
Cross-market men’s underwear and boxer brief conversion mapping 38–40 specifications into M (31–33).

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: M (31–33): Corresponds to a waist stretch range of 78.7–83.8 (31–33 ), hip circumference of 96.5 (38 ), thigh clearance of 55 (21.7 ), and fit style Briefs, Boxers & Boxer Briefs.
Other Conversions to US: M (31–33)
United Kingdom Size 26–28 → us-m-31-3326–28 to us-m-31-33
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United Kingdom Size 28–30 → us-m-31-3328–30 to us-m-31-33
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United Kingdom Size 31–33 → us-m-31-3331–33 to us-m-31-33
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United Kingdom Size 34–36 → us-m-31-3334–36 to us-m-31-33
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United Kingdom Size 38–40 → us-m-31-3338–40 to us-m-31-33
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United Kingdom Size 42–44 → us-m-31-3342–44 to us-m-31-33
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United Kingdom Size 46–48 → us-m-31-3346–48 to us-m-31-33
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