This is equivalent to a Japanese S size. It is very warm because it comes with a liner. The liner is a size 34, which is a bit small. I purchased it at a pub bar in the UK and have worn it for about two seasons. However, it has not been used very frequently, so the condition is good. It is unisex and can also be worn by women. Brown corduroy collar jacket with two front pockets and metal buttons. - Brand: Barbour - Color: Brown - Pockets: 2 front pockets - Collar material: Corduroy - Buttons: Metal buttons Thank you for looking.