Our waistcoats are the highest quality for price in Australia with our 1200 thread count waistcoats available in 16 colours and 4 floral embossed designs. Sizing is not based on S, M or Lge as it is dependent on where you shop - For example . . Kmart sizing is different to Myer sizing - our vests are made with an extra 1" to allow for the "Spread" as you sit down - So if you measure 41" you could order the 40" for a snug fit or a 42" for a loose fit. To measure simply put a tape measure around either the gut or the chest and then take into account the above to work out your size to order. Please note - Our waistcoats are two toned with either a black back or a white back.