United Kingdom Size 38–40 to US: XS (26–28)
Cross-market men’s underwear and boxer brief conversion mapping 38–40 specifications into XS (26–28).

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: XS (26–28): Corresponds to a waist stretch range of 66–71 (26–28 ), hip circumference of 84 (33 ), thigh clearance of 48 (18.9 ), and fit style Briefs, Trunks & Boxer Briefs.
Other Conversions to US: XS (26–28)
United Kingdom Size 26–28 → us-xs-26-2826–28 to us-xs-26-28
View
United Kingdom Size 28–30 → us-xs-26-2828–30 to us-xs-26-28
View
United Kingdom Size 31–33 → us-xs-26-2831–33 to us-xs-26-28
View
United Kingdom Size 34–36 → us-xs-26-2834–36 to us-xs-26-28
View
United Kingdom Size 38–40 → us-xs-26-2838–40 to us-xs-26-28
View
United Kingdom Size 42–44 → us-xs-26-2842–44 to us-xs-26-28
View
United Kingdom Size 46–48 → us-xs-26-2846–48 to us-xs-26-28
View