US: M (38–40) to United Kingdom Size 35–37
Cross-market men’s shirt and upper-body conversion mapping M (38–40) specifications into 35–37.

Analyzing Upper-Body Size Equivalence Across Markets
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.
United Kingdom Size 35–37: Corresponds to a chest width of 88.9–94 (35–37 ), neck collar girth of 36.8 (14.5 ), sleeve length of 83.8 (33 ), and fit style Athletic Slim Fit.
Other Conversions to United Kingdom Size 35–37
US: XS (32–34) → uk-35-37XS (32–34) to uk-35-37
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US: S (35–37) → uk-35-37S (35–37) to uk-35-37
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US: M (38–40) → uk-35-37M (38–40) to uk-35-37
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US: L (42–44) → uk-35-37L (42–44) to uk-35-37
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US: XL (46–48) → uk-35-37XL (46–48) to uk-35-37
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US: 2XL (50–52) → uk-35-372XL (50–52) to uk-35-37
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US: 3XL (54–56) → uk-35-373XL (54–56) to uk-35-37
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