EXHIBIT 23.4

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement No. 333-58660 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
April 25, 2001
Atlanta, Georgia