At Utilikilts we charge above a size 39. I'm a 41, and rapidly expanding into 42 territory, so I pay extra for my kilts as well.

The extra fabric - as Rocky mentioned - is not such a big deal. It really is the extra work that makes the cost go up. A yard of fabric is less than $5, in non-tartan, non-wool fabrics, so the price of the raw materials is not such a burden.

But sewing pleats IS. Bigger waistband = more pleats. Those take time, and skill, and as you get more and more fabic into the kilt, it gets harder and harder to sew... especially managing the big 'ol pile of fabric hanging off the left side of the sewing machine!

So ya get the Fat Bastard penalty... aka, higher prices for larger waistlines.

Make sense?
- CJ