The theory notation "S" is the same as "M". The down has plenty of volume. As shown in the second picture, it becomes perfect cold protection if you make it a stand collar. ●Color: Gray ●Down: 90% ●Size: Tagged as S Flat measurements Shoulder width: Approximately 49cm Sleeve length: Approximately 60cm Bust: Approximately 49cm Length: Approximately 91cm Please note that there may be slight errors due to amateur measurements. #DownJacket #thory #BeautifulItem