EXHIBIT 5.1

                 [LETTERHEAD OF KING & SPALDING APPEARS HERE]


                                 April 4, 2000


United Parcel Service, Inc.
55 Glenlake Parkway, N.E.
Atlanta, Georgia  30328

     Re:  Form S-8
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Ladies and Gentlemen:

     We have acted as counsel to United Parcel Service, Inc., a Delaware
corporation (the "Company"), in connection with the filing by the Company of a
Registration Statement on Form S-8 under the Securities Act of 1933 (the
"Registration Statement") covering 40,000,000 shares (the "Shares") of the
Company's Class A-1 Common Stock, par value $.01 per share to be registered in
connection with the United Parcel Service, Inc. Nonqualified Employee Stock
Purchase Plan (the "Plan").

     As such counsel, we have reviewed the Registration Statement and the Plan,
and have relied upon such records, documents, certificates, and other
instruments as in our judgment are necessary or appropriate to form the basis
for the opinions hereinafter set forth.  In all such examinations, we have
assumed the genuineness of signatures on original documents and the conformity
to such original documents of all copies submitted to us as certified,
conformed, or photographic copies, and, as to certificates of public officials,
we have assumed the same to have been properly given and to be accurate.  As to
matters of fact material to this opinion, we have relied upon statements and
representations of the Company and of public officials.

   The opinions expressed herein are limited in all respects to the laws of the
State of Delaware, and no opinion is expressed with respect to the laws of any
other jurisdiction or any effect which such laws may have on the opinions
expressed herein. This opinion is limited to the matters stated herein, and no
opinion is implied or may be inferred beyond the matters expressly stated
herein.

   Based upon and subject to the foregoing, we are of the opinion that the
Shares have been duly authorized and, when issued as contemplated by the Plan,
will be validly issued, fully paid and non-assessable.

United Parcel Service, Inc.
April 4, 2000
Page 2


   We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the reference to us under the caption "Legal
Matters" in the prospectus that forms a part of the Registration Statement.

     This opinion is given as of the date hereof, and we assume no obligation to
advise you after the date hereof of facts or circumstances that come to our
attention or changes in law that occur which could affect the opinions contained
herein. This letter is being rendered solely for your benefit in connection with
the matters addressed herein. This opinion may not be furnished to, or relied
upon by, any person or entity for any purpose without our prior written consent.

                                       Very truly yours,


                                       /s/ King & Spalding
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                                       King & Spalding