Reposhing this item I purchased from @lauraegutoski. The L must be for the waist size, and the 32 is the inseam length. I wear 32x32 pants, and these were way to large for me. I measured the waist and they are for a size 36 waist, see attached. The length was good, so if you are a 36x32 these will work well for you. They are in great shape, band new with tags still on them. Questions? Leave a comment below.