Some while ago I reviewed Aldi thermal trousers - a great product and well worth the money.
Aldi thermals underwear is made by Crane Trail Brand and is every bit as good a buy as the thermal trousers.
What you get.
A vest and long johns (no trapdoor at the back though

).
Generous cut and a good fit.
What they do.
As a first layer against the cold they work really well. They are warm, non-restrictive, comfortable against the skin, and are evidently hydrophilic (wicks moisture away from the skin). They don't sweat anyway.
Cost and availability.
Around £9.00 per set - great value.
I'm not sure how available these are - ring up your nearest Aldi.
I field-tested these in our coldest weather so far this year (we were down to -17 degs in Powys over the last few days) and they worked brilliantly. The Aldi thermal trousers on their own were good but not great in these temps, but with the thermals underneath they were excellent.
DB