Vintage Carnival Cruise Line Windbreaker Jacket Tag Sz S Fits L Hidden Hood vented underarms 
In like new condition - this is tagged as a Mens Small, but check out the measurements, I would say this could be OS - One Size - atleast up to a size Large!

Underarm to underarm:  22.5"

Length:  26"

Waist (Ribbing) - 19.25"