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-8 of our report dated January
29, 2002, appearing in the Annual Report on Form 10-K of United Parcel Service,
Inc. for the year ended December 31, 2001.


/s/ Deloitte & Touche LLP
Atlanta, Georgia
June 18, 2002