United Kingdom Size 32–34 to US: M (38–40)
Cross-market men’s shirt and upper-body conversion mapping 32–34 specifications into M (38–40).

Analyzing Upper-Body Size Equivalence Across Markets
United Kingdom Size 32–34: Corresponds to a chest width of 81.3–86.4 (32–34 ), neck collar girth of 35.6 (14 ), sleeve length of 81.3 (32 ), and fit style Slim Tailored Fit.
US: M (38–40): Corresponds to a chest width of 96.5–101.6 (38–40 ), neck collar girth of 39.4 (15.5 ), sleeve length of 86.4 (34 ), and fit style Classic Regular Fit.
Other Conversions to US: M (38–40)
United Kingdom Size 32–34 → us-m-38-4032–34 to us-m-38-40
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United Kingdom Size 35–37 → us-m-38-4035–37 to us-m-38-40
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United Kingdom Size 38–40 → us-m-38-4038–40 to us-m-38-40
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United Kingdom Size 42–44 → us-m-38-4042–44 to us-m-38-40
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United Kingdom Size 46–48 → us-m-38-4046–48 to us-m-38-40
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United Kingdom Size 50–52 → us-m-38-4050–52 to us-m-38-40
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United Kingdom Size 54–56 → us-m-38-4054–56 to us-m-38-40
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