EXHIBIT 23.4

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of
United Parcel Service, Inc. on Form S-4 of our report dated January 30, 2001,
appearing in the Annual Report on Form 10-K of United Parcel Service, Inc. for
the year ended December 31, 2000 and to the reference to us under the heading
"Experts" in the proxy statement/prospectus, which is part of this Registration
Statement.

/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP
Atlanta, Georgia
April 6, 2001