Both are size 110. I felt that the GU one had a slightly larger waist. The Uniqlo one has a name written on the tag, so I will erase it with a pen before shipping. I am also selling on other sites, so I would appreciate it if you could comment before purchasing (^^) GU and Uniqlo 110cm size denim shorts, set of 2. - Colors: Gray, Denim - Design: With pockets, elastic waist - Brand: GU - Size: 110cm Thank you for viewing.