EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of
United Parcel Service, Inc. on Form S-3 of our report dated January 29, 2002
(which report expresses an unqualified opinion and includes an explanatory
paragraph relating to the Company's change in its method of accounting for
derivative instruments and hedging activities to conform with Statement of
Financial Accounting Standards No. 133, as amended), appearing in the Annual
Report on Form 10-K of United Parcel Service, Inc. for the year ended December
31, 2001 and to the reference to us under the heading "Experts" in the
Prospectus, which is part of this Registration Statement.


DELOITTE & TOUCHE LLP


Atlanta, GA
April 17, 2002