EXHIBIT 23.3



INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement No. 333-58268 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 such Registration Statement.


/s/ Deloitte & Touche LLP
Atlanta, Georgia
April 23, 2001